Part 4 U.K.Loss relief

Chapter 2 U.K.Trade losses

Restriction on sideways relief for specific trades U.K.

F1 81Dealings in commodity futures U.K.

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Textual Amendments

F1 S. 81 omitted (8.4.2010 with effect in accordance with Sch. 3 para. 11 of the amending Act) by virtue of Finance Act 2010 (c. 13), Sch. 3 para. 9