Income and Corporation Taxes Act 1988 (c. 1)

PART X U.K. LOSS RELIEF AND GROUP RELIEF

CHAPTER I U.K. LOSS RELIEF: INCOME TAX

Yn ddilys o 01/05/1995

Schedule A losses U.K.

Yn ddilys o 31/07/1998

[F1 379B Losses from overseas property business. U.K.

The provisions of section 379A apply in relation to an overseas property business as they apply in relation to a Schedule A business.]

Textual Amendments

F1 S. 379B inserted (with effect in accordance with s. 38(2)(3) of the amending Act) by Finance Act 1998 (c. 36), Sch. 5 para. 27 (with Sch. 5 para. 73)