Version Superseded: 01/04/2010
Point in time view as at 24/07/2002.
There are currently no known outstanding effects for the Finance Act 1998, Paragraph 36.
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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