# Finance Act 2025, Paragraph 53

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

In section 1E (losses deductible only when within scope of tax etc), omit subsection (4).

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Source: https://www.legislation.gov.uk/ukpga/2025/8/schedule/12/paragraph/53 (the official version)
Page: https://openlegislation.uk/finance-act-2025/schedule-12/paragraph-53
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.