Paragraph 4
In section 72(5) (relief for individuals for losses in first 4 years of trade)—
(a)
in paragraph (ba), for “74A” substitute “ 74ZA ”,
(b)
at the end of paragraph (c), insert “ and ”, and
(c)
omit paragraph (e).
In section 72(5) (relief for individuals for losses in first 4 years of trade)—
in paragraph (ba), for “74A” substitute “ 74ZA ”,
at the end of paragraph (c), insert “ and ”, and
omit paragraph (e).