Chapter 1 – Income tax: loss relief (ss 381-390)

Contents

Section 381 – Right to repayment of tax by reference to losses [TCA 1997 s 381] Section commentary
Section 381A – Restriction of loss relief in certain cases [TCA 1997 s 381A] Section commentary
Section 381B – Restriction of loss relief - passive trades [TCA 1997 s 381B] Section commentary
Section 381C – Restriction of loss relief - anti- avoidance [TCA 1997 s 381C] Section commentary
Section 382 – Right to carry forward losses to future years [TCA 1997 s 382] Section commentary
Section 383 – Relief under Case IV for losses [TCA 1997 s 383] Section commentary
Section 384 – Relief under Case V for losses [TCA 1997 s 384] Section commentary
Section 385 – Terminal loss [TCA 1997 s 385] Section commentary
Section 386 – Determination of terminal loss [TCA 1997 s 386] Section commentary
Section 387 – Calculation of amount of profits or gains for purposes of terminal loss [TCA 1997 s 387] Section commentary
Section 388 – Meaning of "permanently discontinued" for purposes of terminal loss [TCA 1997 s 388] Section commentary
Section 389 – Determination of claim for terminal loss [TCA 1997 s 389] Section commentary
Section 390 – Amount of assessment made under section 238 to be allowed as a loss for certain purposes [TCA 1997 s 390] Section commentary

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