PART 14A Transfer of deductions

730A Overview
(1) This Part makes provision restricting the circumstances in which deductible amounts may be brought into account where there has been a qualifying change in relation to a company.
(2) For the meaning of “deductible amount” and “qualifying change” see section 730B.
Pt. 14A inserted (with effect in accordance with Sch. 14 para. 3 of the amending Act) by Finance Act 2013 (c. 29), Sch. 14 para. 1