SCHEDULES

SCHEDULE 21 U.K. Restriction on loss relief for non-active traders

Other amendments U.K.

5 U.K. In section 72(5) (early trade loss relief)—

(a) in paragraph (b), after “relief” insert “ unless trade is commercial etc ”, and

(b) after that paragraph insert—

“(ba) sections 74A to 74D (general restrictions on relief),”.