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SCHEDULES

SCHEDULE 15U.K. RELIEF FOR COMPANY TRADING LOSSES

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

17U.K.In section 492 of that Act (treatment of oil extraction activities etc for tax purposes) in subsection (3) (restriction on relief under section 393(2) against ring fence profits) for “393(2)” there shall be substituted “393A(1) ”.