This section has no associated Explanatory Notes
170U.K.In section 398 (loss relief for transactions in deposits with and without certificates or in debts)—
(a)F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b)F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(c)for “tax under Schedule D” substitute “ corporation tax under Schedule D or income tax under that Act ”.
Textual Amendments
F1Sch. 1 para 170(a)(b) repealed (6.4.2007 with effect as stated in s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 1031, 1034, Sch. 3 Pt. 1 (with transitional provisions and savings in Sch. 2)