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Restrictions on relief Restrictions on relief

  1. 679Restriction on debits to be brought into account
  2. 680Restriction on the carry forward of non-trading deficit from loan relationships
  3. 681Restriction on relief for non-trading loss on intangible fixed assets
  4. 682Restriction on the deduction of expenses of management
  5. 683Disallowance of UK property business losses
  6. 684Disallowance of overseas property business losses

Notes on Part 14

Modifications

C1

Pt. 14 applied (1.4.2022 in relation to accounting periods beginning on or after that date) by Finance Act 2022 (c. 3), s. 51(1), Sch. 7 para. 20

C2

Pt. 14 applied (with modifications) (14.7.2022) by Energy (Oil and Gas) Profits Levy Act 2022 (c. 40), Sch. 1 para. 18 (with ss. 15(1), 16(1), 17)