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Finance Act 2008
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Finance Act 2008, Paragraph 4 is up to date with all changes known to be in force on or before 05 February 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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4U.K.In section 393 (losses other than terminal losses), in subsection (1), for the words after “cannot” substitute “ be relieved under this subsection, or (if a claim is made under section 393A(1)) under section 393A(1) or 393B(3), against income or profits of an earlier accounting period. ”
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