BIM75600 - Farming losses: contents
This chapter contains the following:
| BIM75601 | General |
| BIM75605 | Loss excluded under ICTA88/S384 or ICTA88/S397 |
| BIM75610 | Maintenance expenses: owner-occupied farms |
| BIM75615 | Test of commerciality |
| BIM75620 | Restriction of relief after 5 years of losses |
| BIM75625 | Five year rule |
| BIM75630 | Loss considered is loss incurred in year to 5 April |
| BIM75635 | Notional cessations and recommencements |
| BIM75640 | Let-out for long term ventures |
| BIM75645 | Let-out where farming part of larger undertaking |
| BIM75650 | Avoidance |
