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Restrictions on obtaining certain deductions Restrictions on obtaining certain deductionsF1

  1. 269CARestriction on deductions for trading losses
  2. 269CBRestriction on deductions for non-trading deficits from loan relationships
  3. 269CCRestriction on deductions for management expenses etc
  4. 269CDRelevant profits

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