28F1(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .U.K.
F1(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3)In section 432AB(5) (losses from Schedule A business etc), for “section 392A or 392B” substitute “ sections 392A and 503, or section 392B, ”.
(4)The amendments made by this paragraph have effect in relation to accounting periods beginning on or after 1 January 2008.
Textual Amendments
F1Sch. 17 para. 28(1)(2) repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)