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Chapter 5 Company without investment business: disallowance of property losses

  1. 704Company carrying on UK property business
  2. 705Company carrying on overseas property business

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)