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Income Tax (Trading and Other Income) Act 2005
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- UK Public General Acts
- 2005 c. 5
- SCHEDULE 1
- Part 2
- Paragraph 430
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Taxation of Chargeable Gains Act 1992 (c. 12)
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430In section 41(4) (restriction of losses by reference to capital allowances and renewals allowances)—
(a)in paragraph (b) after “Taxes Act” insert “or any deduction under section 315 of ITTOIA 2005”, and
(b)in paragraph (c) after “Taxes Act” insert “or section 170 of ITTOIA 2005”.
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