5U.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),”.
5U.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),”.