31(1)The amounts of loss covered by section 113(1)(b) include amounts of loss which, as a result of section 118ZE of ICTA, are not—U.K.
(a)relieved under section 380 or 381 of ICTA, or
(b)treated as an allowable loss by virtue of section 72 of FA 1991.
(2)In section 113(4)—
(a)references to section 113 include references to section 118ZI of ICTA,
(b)references to sideways relief include references to relief under section 380 or 381 of ICTA, and
(c)references to capital gains relief include references to the treatment of a loss as an allowable loss by virtue of section 72 of FA 1991.
(3)In section 113(8) the reference to section 109 includes a reference to section 118ZD of ICTA.