# Finance (No. 2) Act 1997, Paragraph 4


(1) In section 434A of the Taxes Act 1988 (computation of losses and limitation on relief) subsection (1) (which falls as a result of new section 434(1) to (1B)) shall cease to have effect.
(2) This paragraph has effect for accounting periods beginning on or after 2nd July 1997.

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Source: https://www.legislation.gov.uk/ukpga/1997/58/schedule/3/paragraph/4 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-1997/schedule-3/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.