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Changes over time for: Paragraph 69


Llinell Amser Newidiadau
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Status:
Point in time view as at 16/11/2017.
Changes to legislation:
There are currently no known outstanding effects for the Finance (No. 2) Act 2017, Paragraph 69.

Changes to Legislation
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
69(1)Section 730F of CTA 2010 (meaning of “relevant carried-forward loss”) is amended as follows.U.K.
(2)In subsection (1)—
(a)after paragraph (a) insert—
“(aa)a carried-forward UK property business loss (see subsection (2A),”;
(b)after paragraph (b) insert—
“(ba)a carried-forward non-trading loss on intangible fixed assets (see subsection (3A),”.
(3)In subsection (2)—
(a)after “45” insert “ , 45A or 45B ”;
(b)omit “against subsequent trade profits”.
(4)In subsection (3), after “457” insert “ , 463G or 463H ”.
(5)After subsection (2) insert—
“(2A)“Carried-forward UK property business loss”, in relation to a company and an accounting period, means a loss in a UK property business carried on by the company which is carried forward from a previous accounting period under section 62(5).”
(6)After subsection (3) insert—
“(3A)“Carried-forward non-trading loss on intangible fixed assets”, in relation to a company and an accounting period, means a non-trading loss on intangible fixed assets which is carried forward from a previous accounting period under section 753 of CTA 2009 (treatment of non-trading losses).”
(7)At the end insert—
“(5)In this section “non-trading loss on intangible fixed assets” is to be read in accordance with Part 8 of CTA 2009.”
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