http://www.legislation.gov.uk/ukpga/1988/1/section/575
Income and Corporation Taxes Act 1988
An Act to consolidate certain of the enactments relating to income tax and corporation tax, including certain enactments relating also to capital gains tax; and to repeal as obsolete section 339(1) of the Income and Corporation Taxes Act 1970 and paragraphs 3 and 4 of Schedule 11 to the Finance Act 1980.
1988-02-09
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Income and Corporation Taxes Act 1988
s. 109A(4B)
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PART XIII MISCELLANEOUS SPECIAL PROVISIONS
F3Chapter 5AShare loss relief
Annotations:
Amendments (Textual)
Relief for losses on unquoted shares in trading companies
C1575 Exclusion of relief under section 573 F1. . . in certain cases.
F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Pt. 13 Ch. 5A created (6.4.2007 with effect in accordance with s. 1034(1) of the affecting Act) by virtue of Income Tax Act 2007 (c. 3), Sch. 1 para. 117(3) (with Sch. 2)