SCHEDULEEXPENSES OF COMPANIES WITH INVESTMENT BUSINESS AND INSURANCE COMPANIES
Finance Act 1996
Loan relationships: claims etc relating to deficits50
1
Schedule 8 to the Finance Act 199662 is amended as follows.
2
In paragraph 3 (claim to carry back deficit to previous accounting periods) in sub-paragraph (6) (reliefs which fall to be given in priority) in paragraph (c) (case where company is an investment company) for “an investment company” substitute “a company with investment business”.