SCHEDULES
SCHEDULE 1Minor and consequential amendments
Part 1Income and Corporation Taxes Act 1988
117
1
Amend section 573 (relief for companies) as follows.
2
In subsection (4) omit the words from “and where” to “chargeable gains”.
3
Transpose section 573 as so amended to the beginning of a new Chapter of Part 13 that follows Chapter 5 as Chapter 5A and is entitled “Share loss relief”.