Finance Act 1991

8U.K.In section 393 of that Act (losses other than terminal losses)—

(a)in subsection (1), for the words “subsection (2) below” there shall be substituted the words “section 393A(1) ”; and

(b)in subsection (11) (time limits for claims under section 393) the words from “and a claim under subsection (2) above” onwards shall cease to have effect.