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Restriction on losses carried forward Restriction on losses carried forwardF1

Repealed

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

  1. 19Paragraph 19
  2. 20Paragraph 20
  3. 21Paragraph 21
  4. 22Paragraph 22

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 A1 repealed (with effect in accordance with s. 33(5) of the amending Act) by Finance Act 2019 (c. 1), s. 33(1)(c)