PART X LOSS RELIEF AND GROUP RELIEF

F4CHAPTER II LOSS RELIEF: CORPORATION TAX

Annotations:
Amendments (Textual)
F4

Pt. 10 Ch. 2 (ss. 392A-396) repealed (1.4.2010 with effect in accordance with s. 1184(1) of the repealing Act) by Corporation Tax Act 2010 (c. 4), Sch. 1 para. 34, Sch. 3 Pt. 1 (with Sch. 2)

F5 Losses from F3UK property business or overseas property business

Annotations:
Amendments (Textual)
F5

Ss. 392A, 392B and preceding cross-heading inserted (with effect in accordance with s. 38(2)(3) of the amending Act) by Finance Act 1998 (c. 36), Sch. 5 para. 28 (with Sch. 5 paras. 72, 73)

F3

Words in cross-heading preceding s. 392A substituted (1.4.2009 with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), Sch. 1 para. 108(8) (with Sch. 2 Pts. 1, 2)

392AF1UK property business losses

F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .