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SCHEDULES

SCHEDULE 15Relief for Company Trading Losses

The Income and Corporation Taxes Act 1988 (c. 1)

11In section 399 of that Act (dealings in commodity futures etc: withdrawal of loss relief) in subsection (2) (relief not to be given under section 393(2) etc in respect of certain losses) for “393(2)” there shall be substituted “393A(1)”.