Finance Act 2011, Paragraph 5 is up to date with all changes known to be in force on or before 02 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
5(1)Paragraph 6 (restrictions on the deduction of pre-entry losses) is amended as follows.U.K.
(2)In sub-paragraph (2)—
(a)omit paragraph (a) (and the “and” after it), and
(b)in paragraph (b), omit “in any other case”.
(3)In sub-paragraph (3)—
(a)omit paragraph (a) (and the “and” after it), and
(b)in paragraph (b), omit “in the case of an election under sub-paragraph (2)(b) above,”.
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.
