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Corporation Tax Act 2009

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Changes over time for: Paragraph 363

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363U.K.In section 41(4) (restriction of losses by reference to capital allowances)—

(a)in paragraph (b)—

(i)omit “any relief given under section 30 of the Taxes Act or”, and

(ii)after “ITTOIA 2005” insert “ or section 254 of CTA 2009 ”, and

(b)in paragraph (c)—

(i)omit “section 91 of the Taxes Act or”, and

(ii)after “ITTOIA 2005” insert “ or section 147 of CTA 2009. ”

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