Finance (No. 2) Act 1997 (c. 58)

Part III U.K. Income tax and corporation tax

Relief for losses etc U.K.

F1 39 Carry-back of trading losses. U.K.

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Textual Amendments

F1 S. 39 repealed (1.4.2010) (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

F2 40 Carry-back of loan relationship deficits. U.K.

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Textual Amendments

F2 S. 40 repealed (1.4.2009) (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 450, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

F3 41 Restrictions on group relief. U.K.

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Textual Amendments

F3 S. 41 repealed (1.4.2010) (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)