# Finance Act 2008, Paragraph 5


In section 72(5) (early trade loss relief)—
(a) in paragraph (b), after “relief” insert “ unless trade is commercial etc ”, and
(b) after that paragraph insert—
“(ba) sections 74A to 74D (general restrictions on relief),”.

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Source: https://www.legislation.gov.uk/ukpga/2008/9/schedule/21/paragraph/5 (the official version)
Page: https://openlegislation.uk/finance-act-2008/schedule-21/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.