http://www.legislation.gov.uk/ukpga/2010/13/schedule/3/paragraph/1/enactedFinance Act 2010Corporation taxIncome taxGambling and lottery licencesStamp dutiesInvestmentenKing's Printer of Acts of Parliament2020-04-16SCHEDULESSCHEDULE 3Sideways relief etc1Amendments of Chapter 2 of Part 4 of ITA 2007Chapter 2 of Part 4 of ITA 2007 (trade losses) is amended as follows.