Chancery Division.

Judgment delivered 9 December 1982.

Income tax – Loss relief – Whether taxpayer able to claim relief for part of loss under sec. 168 of Income and Corporation Taxes Act 1970 and for balance under sec. 30 of Finance Act 1978 – Whether relief under sec. 30 confined to unrelieved part of loss – Income and Corporation Taxes Act 1970, sec. 168; 169; 171Finance Act 1978, sec. 30.

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