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Chapter 4 Losses of separate orchestral tradeF1

  1. 1217SApplication of sections 1217SA to 1217SC
  2. 1217SARestriction on use of losses before completion period
  3. 1217SBUse of losses in the completion period
  4. 1217SCTerminal losses

Annotations

Textual amendments

F1

Pt. 15D inserted (with effect in accordance with Sch. 8 para. 17(1)(a) of the amending Act) by Finance Act 2016 (c. 24), Sch. 8 para. 1

Notes on Part 15D

Modifications

C1

Pt. 15D modified (with application in accordance with s. 19(1)(4) of the amending Act) by Finance Act 2022 (c. 3), s. 19(1)(4)