81(1)Section 681 (restriction on relief for non-trading loss on intangible fixed assets) is amended as follows.U.K.
(2)In subsection (3)(b), for “debit of” substitute “ loss on intangible fixed assets for ”.
81(1)Section 681 (restriction on relief for non-trading loss on intangible fixed assets) is amended as follows.U.K.
(2)In subsection (3)(b), for “debit of” substitute “ loss on intangible fixed assets for ”.