# Finance Act 1998, Chapter (16): Relief for losses on unlisted shares in trading companies


Chapter
Short title
Extent of repeal
1988 c. 1.
The Income and Corporation Taxes Act 1988.
In section 576(5), in the definition of “trading group", the words “or not resident in the United Kingdom".
The above repeal has effect in relation to shares issued on or after 6th April 1998.

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Source: https://www.legislation.gov.uk/ukpga/1998/36/schedule/27/part/III/chapter/16 (the official version)
Page: https://openlegislation.uk/finance-act-1998/schedule-27/part-III/chapter-16
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.