This section has no associated Explanatory Notes
53U.K.In section 391(2) (losses from trade etc. carried on abroad) for “, 192(2), (3) or (4) or 196” substitute “ of this Act or section 23, 355 or 615 of ITEPA 2003 ”.
53U.K.In section 391(2) (losses from trade etc. carried on abroad) for “, 192(2), (3) or (4) or 196” substitute “ of this Act or section 23, 355 or 615 of ITEPA 2003 ”.