Part 14B Tax avoidance involving carried-forward lossesF1
- 730EOverview
- 730FMeaning of “relevant carried-forward loss”
- 730GDisallowance of deductions for relevant carried-forward losses
- 730HInterpretation of section 730G
Annotations
Textual amendments
- F1
Pt. 14B inserted (with effect and application in accordance with Sch. 3 Pt. 2 of the amending Act) by Finance Act 2015 (c. 11), Sch. 3 para. 1