# Finance Act 2024, Paragraph 45: ITA 2007

Extent: E+W+S+N.I.

(1) ITA 2007 is amended as follows—
(2) In section 64(8) (deduction of losses from general income), omit paragraph (bb).
(3) In section 72(5) (relief for individuals for losses in first 4 years of trade), omit paragraph (bb).

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Source: https://www.legislation.gov.uk/ukpga/2024/3/schedule/10/paragraph/45 (the official version)
Page: https://openlegislation.uk/finance-act-2024/schedule-10/paragraph-45
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.