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Draft legislation: Income Tax - miscellaneous loss relief

This draft legislation is about countering avoidance of Income Tax involving losses from miscellaneous transactions.

Last fetched 04 May 2026 · gov.uk

Documents

Draft legislation: Income Tax - miscellaneous loss reliefapplication/pdf Explanatory note: Income Tax - miscellaneous loss reliefapplication/pdf

At a glance

TypePolicy paper

First published03 Dec 2014

Last updated03 Dec 2014

Organisations

HM Revenue & Customs

Topics

Income Tax

Source

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