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Finance Act 1998
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Changes over time for: Paragraph 36
Version Superseded: 01/04/2010
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- 01/04/1998- Amendment
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36U.K.In section 400 of the Taxes Act 1988 (loss relief: effect of write-off of government investment), in subsection (2) after paragraph (b) insert—
“(bb)any losses which—
(i)under section 392A(2) or 392B are carried forward to the next accounting period, or
(ii)under section 392A(3) are treated as management expenses disbursed in the next accounting period;”.
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