F130Loss relief surrenderable by non-UK resident established in EEA stateU.K.
This section has no associated Explanatory Notes
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Textual Amendments
F1S. 30 omitted (with effect in accordance with Sch. 4 para. 5(1) of the amending Act) by virtue of Finance Act 2022 (c. 3), Sch. 4 para. 2