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Share loss relief for Income Tax and Corporation Tax

This measure widens the scope of Income Tax and Corporation Tax share loss relief.

Last fetched 04 May 2026 · gov.uk

Documents

Share loss relief for Income Tax and Corporation Tax Draft legislationapplication/pdf Explanatory noteapplication/pdf

At a glance

TypePolicy paper

First published11 Jul 2019

Last updated11 Jul 2019

Organisations

HM Revenue & Customs

Topics

Corporation TaxIncome Tax

Source

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