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Incurring a loss in carrying on a qualifying activity Incurring a loss in carrying on a qualifying activityF1

Repealed

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

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Annotations

Textual amendments

F1

Sch. A1 repealed (with effect in accordance with s. 33(5) of the amending Act) by Finance Act 2019 (c. 1), s. 33(1)(c)