http://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/287/2007-07-17Income Tax Act 2007An Act to restate, with minor changes, certain enactments relating to income tax; and for connected purposes.texttext/xmlenStatute Law Database2024-09-06Expert Participation2007-07-17Income Tax Act 2007s. 788(7)Legal Services Act 2007Sch. 21 para. 161(b)s. 29192193s. 211(2)art. 2(h)SCHEDULESSCHEDULE 1Minor and consequential amendmentsPart 2Other enactmentsFinance Act 1991 (c. 31)287Omit section 72 (deduction of trading losses).