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Income Tax (Trading and Other Income) Act 2005
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430U.K.In section 41(4) (restriction of losses by reference to capital allowances and renewals allowances)—
(a)in paragraph (b) after “Taxes Act” insert “ or any deduction under section 315 of ITTOIA 2005 ”, and
(b)in paragraph (c) after “Taxes Act” insert “ or section 170 of ITTOIA 2005 ”.
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