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Finance (No. 2) Act 2017

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Changes over time for: Paragraph 165

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There are currently no known outstanding effects for the Finance (No. 2) Act 2017, Paragraph 165. Help about Changes to Legislation

165U.K.In section 398D (sales of lessors: restrictions on use of losses etc) after subsection (2) insert—

“(2A)Group relief for carried-forward losses is not to be given under Part 5A against so much of the total profits of A as are attributable to the carrying on of the relevant activity.”

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