# Finance Act 2020, Paragraph 15 In section 95 of FA 2012 (use of non-BLAGAB allowable losses to reduce I-E profit) for β€œin accordance with section 210A(2) of TCGA 1992” substitute β€œ under section 2A(1) of TCGA 1992, as permitted by section 210A(2) and (2A) of that Act, ”. --- Source: https://www.legislation.gov.uk/ukpga/2020/14/schedule/4/paragraph/15 (the official version) Page: https://openlegislation.uk/finance-act-2020/schedule-4/paragraph-15 Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.