# Finance Act 2011, Paragraph 5


(1) Paragraph 6 (restrictions on the deduction of pre-entry losses) is amended as follows.
(2) In sub-paragraph (2)—
(a) omit paragraph (a) (and the “and” after it), and
(b) in paragraph (b), omit “in any other case”.
(3) In sub-paragraph (3)—
(a) omit paragraph (a) (and the “and” after it), and
(b) in paragraph (b), omit “in the case of an election under sub-paragraph (2)(b) above,”.

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Source: https://www.legislation.gov.uk/ukpga/2011/11/schedule/11/paragraph/5 (the official version)
Page: https://openlegislation.uk/finance-act-2011/schedule-11/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.