sideways relief
C2CEFR level
93/100Rarity: very rare
TechnicalRegister
The setting of trading losses against other income of the same year rather than only against future trade profits.
The partnership's early losses were claimed as sideways relief against his employment income.
Rarity runs from 0 (a word everyone knows) to 100 (almost never seen outside specialist or literary writing). Level is the word's real difficulty on the CEFR scale, from A1 to C2.
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