# Finance Act 2013, Paragraph 5


In section 24A(6)(d) of ITA 2007 (as inserted by paragraph 1 above) the reference to relief does not include relief in respect of a loss made in the tax year 2012-13.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/3/paragraph/5 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-3/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.