Chapter 3 Restrictions on obtaining certain deductionsF1
- Introduction
- Restrictions on obtaining certain deductions
- Losses to which restrictions do not apply
- Anti-avoidance
- Supplementary
Annotations
Textual amendments
- F1
Pt. 7A inserted (with effect in accordance with Sch. 2 para. 7-9 of the amending Act) by Finance Act 2015 (c. 11), Sch. 2 para. 1