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Taxes Consolidation Act 1997 section 395A
Right to carry-back losses sustained between 1 January 2020 and 31 December 2020
Section 395A is a spent provision that provided a time-limited carry-back relief for individuals who sustained trading or professional losses during the calendar year 2020, permitting those losses to be set against profits of the same trade or profession for the year of assessment 2019.
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