PART XIII MISCELLANEOUS SPECIAL PROVISIONS
F4Chapter 5AShare loss relief
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Amendments (Textual)
F3Qualifying trading companies: the requirements
Annotations:
Amendments (Textual)
F3
S. 576B and preceding cross-heading inserted (6.4.2007 with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), Sch. 1 para. 122 (with Sch. 2)
576FF2The property managing subsidiaries requirement
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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)