Income Tax Act 2007U.K.
44In section 74 (restrictions on relief unless trade is commercial etc), in subsection (2)—
(a)in the words before paragraph (a), omit “the basis period for”;
(b)in paragraph (b), for “basis period” substitute “tax year”.
44In section 74 (restrictions on relief unless trade is commercial etc), in subsection (2)—
(a)in the words before paragraph (a), omit “the basis period for”;
(b)in paragraph (b), for “basis period” substitute “tax year”.