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Finance Act 2019

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Changes over time for: Cross Heading: Deduction buying

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There are currently no known outstanding effects for the Finance Act 2019, Cross Heading: Deduction buying. Help about Changes to Legislation

Deduction buyingU.K.

31(1)In section 730C of CTA 2010 (disallowance of deductible amounts: relevant claims)—U.K.

(a)in subsection (2) omit paragraph (aa), and

(b)in subsection (3A) for “paragraphs (a) to (e)” substitute “ paragraph (a) or (b) ”.

(2)In Schedule 4 to F(No.2)A 2017 (relief for carried-forward losses) omit paragraph 172.

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