# Finance Act 2008, Paragraph 27


In section 3A(2) (reporting limits)—
(a) omit paragraph (a), and
(b) in paragraph (b), for “such a deduction does fall to be made is the amount before deduction of losses or any reduction for taper relief” substitute “ a deduction falls to be made in respect of allowable losses is the amount before the deduction ”.

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Source: https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/27 (the official version)
Page: https://openlegislation.uk/finance-act-2008/schedule-2/paragraph-27
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.