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Finance Act 1994
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- UK Public General Acts
- 1994 c. 9
- SCHEDULE 24
- No reduction in allowable...
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No reduction in allowable losses on extinguishment of certain liabilities
16Where any of the liabilities of a successor company are extinguished by virtue of section 106(1) of the [1993 c. 43.] Railways Act 1993, section 400 of the Taxes Act 1988 (reduction of allowable losses on write-off of government investment) shall not have effect in relation to any amount of government investment in a body corporate which, apart from this paragraph, would thereby fall to be regarded as written-off for the purposes of that section.
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