# Finance Act 2013, Paragraph 17


In Schedule 7A (restriction on set-off of pre-entry losses), after paragraph 10 insert—
“10A Section 161(3ZB)(a) and (b) does not apply to a loss if, in the absence of an election under section 161(3ZA), the loss would have been a pre-entry loss.”

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/25/paragraph/17 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-25/paragraph-17
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.