S152-S155, S1016 Income Tax Act 2007; S91, S1173 Corporation Tax Act 2010 (CTA 2010); Sch18 Para55 Finance Act 1998

Relief is available for a loss on a transaction, where, had a profit arisen, the income would have been chargeable under the miscellaneous income sweep-up charge or any of the provisions in the table below. (There are restrictions on the inclusion of certain provisions in the table.)