C1Part 4Loss relief
Annotations:
Modifications etc. (not altering text)
Chapter 5Losses on disposal of shares
Qualifying trading companies: the requirements
86Power to amend requirements by Treasury order
The Treasury may by order make such amendments of sections 79 to 85 as they consider appropriate.
Pt. 4 modified (with effect in accordance with reg. 1(2) of the amending S.I.) by The Risk Transformation (Tax) Regulations 2017 (S.I. 2017/1271), regs. 1(1), 10