Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Taxes Consolidation Act 1997 section 381A
Restriction of loss relief in certain cases
Section 381A restricts the ability of part-time land dealers and developers to claim loss relief under section 381 in respect of certain losses arising from interest on borrowings or write-downs in the value of development land held as trading stock.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.