Finance Act 1991 (c. 31)

SCHEDULES

SCHEDULE 15 U.K. RELIEF FOR COMPANY TRADING LOSSES

The Income and Corporation Taxes Act 1988 (c. 1) U.K.

14 (1) In section 407 of that Act (relationship between group relief and other relief) in subsection (1)(b), for “393(2)” there shall be substituted “393A(1) ”. U.K.

(2) In subsection (2)(a) of that section, for “393(2) or 394” there shall be substituted “393A(1)(b) ”.