# Corporation Tax Act 2010, Paragraph 35


Omit section 397 (restriction of loss relief in case of farming and market gardening).

---
Source: https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/35 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-35
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.