SCHEDULES
SCHEDULE 15 RELIEF FOR COMPANY TRADING LOSSES
The Income and Corporation Taxes Act 1988 (c. 1)
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In Schedule 5 to that Act (treatment of farm animals etc for purposes of Case I of Schedule D) in paragraph 2(3)(a)
(election for herd basis to be valid only if made not later than two years after end of the first chargeable period in which relief under section 393(2) given etc) after
β393(2)β there shall be inserted βor 393A(1)
β
.