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Section 68: Employment loss relief

Finance Act 2009 · 2009 c. 10View on legislation.gov.uk

Part 2: Income tax, corporation tax and capital gains tax

In section 128 of ITA 2007 (employment loss relief against general income), after subsection (5) insert—

The amendment made by subsection (1)—

has effect in relation to a loss made in the tax year 2009-10 or a subsequent tax year, and
has effect in relation to a loss made in the tax year 2008-09 if or to the extent that it is occasioned by an act or omission occurring on or after 12 January 2009.

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Reuse reviewed 21 August 2026 under Open Government Licence v3.0.