Taxes Consolidation Act, 1997 (as amended up to and including Finance Act 2019)
- Section 390 — Amount of assessment made under section 238 to be allowed as a loss for certain purposes.
- Section 391 — Interpretation (Chapter 2).
- Section 392 — Option to treat capital allowances as creating or augmenting a loss.
- Section 393 — Extent to which capital allowances to be taken into account for purposes of section 392.
- Section 394 — Effect of giving relief under section 381 by reference to capital allowances.
- Section 395 — Relief affected by subsequent changes of law, etc.
- Section 396 — Relief for trading losses other than terminal losses.
- Section 396A — Relief for relevant trading losses.
- Section 396B — Relief for certain trading losses on a value basis.
- Section 396C — Relief from Corporation Tax for losses of participating institutions.
- Section 397 — Relief for terminal loss in a trade.
- Section 398 — Computation of losses attributable to exemption of income from certain securities.
- Section 399 — Losses in transactions from which income would be chargeable under Case IV or V of Schedule D.