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

Comparing proposed amendment...


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

Previous Next

Document overview