446 Strips of government securities: relief for losses
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

446  Strips of government securities: relief for losses

(1)     Relief from income tax may be claimed under this section for any loss made on the disposal of a strip of a security.

[(2)     If a person makes a claim under this section, the relief is given by deducting the loss in calculating the person's net income for the tax year in which the

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