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Restriction on obtaining certain deductions Restriction on obtaining certain deductionsF1

  1. 356NHRestriction on deductions from contractor's ring fence profits
  2. 356NIDeductions allowances where company has contractor's ring fence profits
  3. 356NJModification of provisions restricting the use of losses

Annotations

Textual amendments

F1

Ss. 356NH-356NJ and cross-heading inserted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 59

Notes on Part 8ZA

Textual amendments

F1

Pt. 8ZA inserted (retrospective to 1.4.2014) by Finance Act 2014 (c. 26), Sch. 16 paras. 4, 6

Notes on Chapter 4

Textual amendments

F1

Pt. 8ZA inserted (retrospective to 1.4.2014) by Finance Act 2014 (c. 26), Sch. 16 paras. 4, 6