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Changes over time for: Paragraph 138
Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Status:
Point in time view as at 16/11/2017.
Changes to legislation:
There are currently no known outstanding effects for the Finance (No. 2) Act 2017, Paragraph 138.
Changes to Legislation
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138U.K.In section 1158(2) (restriction on losses carried forward where land remediation tax credit claimed)—
(a)for “section 45” substitute “ sections 45, 45A and 45B ”, and
(b)omit “trading” in the second place that word occurs.
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