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Finance Act 2022

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Changes over time for: Paragraph 48

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There are currently no known outstanding effects for the Finance Act 2022, Paragraph 48. Help about Changes to Legislation

Income Tax Act 2007U.K.

48(1)Section 90 (losses that are “terminal losses”) is amended as follows.

(2)In subsection (4)—

(a)for “203(3) and (4)” substitute “7A(3) and (4)”;

(b)for “203(2)” substitute “7A(2)”.

(3)Omit subsection (5).

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