PART IV U.K. PROVISIONS RELATING TO THE SCHEDULE D CHARGE

CHAPTER II U.K. INCOME TAX: BASIS OF ASSESSMENT ETC.

Cases I and II U.K.

[F1 63A Overlap profits and overlap losses. U.K.

F2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]

Textual Amendments

F1 S. 63A inserted (with effect in accordance with s. 218 of the amending Act) by Finance Act 1994 (c. 9), s. 205 (with Sch. 20)

F2 Ss. 60-63A repealed (6.4.2005 with effect in accordance with s. 883(1) of the repealing Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), Sch. 1 para. 36, Sch. 3 (with Sch. 2)