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Finance (No. 2) Act 1997
Part III

Relief for losses etc Relief for losses etc

39Carry-back of trading losses.
40Carry-back of loan relationship deficits.
41Restrictions on group relief.

Relief for losses etc

Legislation: Finance (No. 2) Act 1997
Citation: 1997 c. 58, relief for losses etc
Versions: Latest · As enacted
Official version: legislation.gov.uk

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Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives. legislation.gov.uk is the official version.

Not legal advice.

👋 Jason Cartwright
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