PART X LOSS RELIEF AND GROUP RELIEF
F3CHAPTER I LOSS RELIEF: INCOME TAX
Annotations:
Amendments (Textual)
Trade etc. losses
384AF2 Restriction of set-off of allowances against general income
F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Pt. 10 Ch. 1 (ss. 379A-392) repealed (6.4.2007 with effect in accordance with s. 1034(1) of the repealing Act) by Income Tax Act 2007 (c. 3), Sch. 1 para. 73, Sch. 3 Pt. 1 (with Sch. 2)