Finance Act 2010 (c. 13)

SCHEDULES

SCHEDULE 3 U.K. Sideways relief etc

Amendments of Chapter 2 of Part 4 of ITA 2007 U.K.

4 U.K. 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).