# Finance Act 1974, Paragraph 3


In its application to a development loss in accordance with subsection (3) of the principal section—
(a) section 176 of the Taxes Act shall have effect with the omission of so much of subsection (5) as precedes the words “but the question”; and
(b) section 179 of that Act shall have effect with the omission of subsection (3).

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Source: https://www.legislation.gov.uk/ukpga/1974/30/schedule/6/paragraph/3 (the official version)
Page: https://openlegislation.uk/finance-act-1974/schedule-6/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.