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Income Tax Act 2007
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Changes over time for: Paragraph 18
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18(1)The repeal by this Act of the superseded carry forward provisions does not alter the effect of those provisions so far as they determine—U.K.
(a)whether, and
(b)to what extent,
relief for any loss made (or treated as made) in a tax year before the tax year 2007-08 is to be given for the tax year 2007-08 or any subsequent tax year.
(2)But any relief for the loss (or any part of the loss) which is given for the tax year 2007-08 or any subsequent tax year is to be given in accordance with the relevant provisions of Part 4 of this Act.
(3)In this paragraph “the superseded carry forward provisions” means—
(a)sections 379A and 379B of ICTA (carry forward of loss in Schedule A business or overseas property business),
(b)sections 385, 387, 390 and 391 (so far as applying to section 385) of ICTA (carry forward of loss in trade, profession or vocation),
(c)section 392(2)(b) and (5) of ICTA (carry forward of miscellaneous loss), and
(d)any provision inserting or amending, or affecting the application of, any of the above provisions.
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