SCHEDULES
SCHEDULE 3Sideways relief etc
Amendments of Chapter 2 of Part 4 of ITA 2007
4
In section 72(5) (relief for individuals for losses in first 4 years of trade)—
a
in paragraph (ba), for “74A” substitute “
74ZA
”
,
b
at the end of paragraph (c), insert “
and
”
, and
c
omit paragraph (e).