PART 4 U.K. Amendment of retained direct EU legislation

CHAPTER 1 U.K. Amendment of the Capital Requirements Regulation

Article 39 (tax overpayments, tax loss carry backs and deferred tax assets that do not rely on future profitability) U.K.

F1 90.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Regulations revoked (29.8.2023) by Financial Services and Markets Act 2023 (c. 29), s. 86(3), Sch. 1 Pt. 2 (with s. 1(4)); S.I. 2023/779, reg. 3(b), Sch.