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 409C
Income tax: restriction on use of losses on approved buildings
Section 409C restricts the amount of loss relief available to individuals who acquire an interest in an approved building through a passive investment scheme and then claim relief under section 482.
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.