The income-tax calculation does not deal with ‘free-standing’ liabilities imposed in relation to the following (ITA 2007, s. 32):

non-active traders – withdrawal of loss relief (see ¶263-560);

withdrawal of capital allowances under ITA 2007, s. 79(1); (see ¶261-100);

dealings in commodity futures – withdrawal of trade-loss relief (see ¶261-200);

non-active partners – withdrawal of trade-loss relief (see ¶263-400);

withdrawal or reduction of EIS relief (see ¶323-625);

withdrawal or reduction of SEIS relief (see ¶321-000);

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