SCHEDULES

SCHEDULE 15Relief for Company Trading Losses

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

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In section 458 of that Act (capital redemption business) in subsection (2) (ascertaining whether and to what extent person has incurred loss on capital redemption business for purposes of section 380 or sections 393 and 394) for “394” there shall be substituted “393A(1)”.