27(1)The relief covered by section 104(5) includes—U.K.
(a)relief given for a loss as a result of section 380 or 381 of ICTA,
(b)any amount that, ignoring this Act, would have been included in the individual's aggregate amount in relation to the trade for the purposes of section 117 of ICTA as a result of paragraph 22(3) of Schedule 2 to CAA 2001, and
(c)the treatment of a loss as an allowable loss by virtue of section 72 of FA 1991.
(2)The income covered by section 104(6) includes amounts treated as received as a result of the application of section 74 of FA 2005.