# Finance Act 1998, Section 82: Carry forward of non-trading deficit on loan relationships.

Extent: E+W+S+N.I.

(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4) The amendments made by this section shall be deemed always to have had effect.

---
Source: https://www.legislation.gov.uk/ukpga/1998/36/section/82 (the official version)
Page: https://openlegislation.uk/finance-act-1998/section-82
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.