# Finance Act 2015, Section 32: Restrictions applying to certain deductions made by banking companies


Schedule 2 contains provision restricting the amount of deductions which banking companies may make in respect of certain losses carried forward from previous accounting periods.

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Source: https://www.legislation.gov.uk/ukpga/2015/11/section/32 (the official version)
Page: https://openlegislation.uk/finance-act-2015/section-32
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.