Section 65 Restrictions on set-off of pre-entry losses

United Kingdom

(1)

Schedule 7A to TCGA 1992 (restrictions on set-off of pre-entry losses) shall be amended as follows.

F1(2)

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(3)

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(4)

In paragraph 1(6)(a) after “subsection (10)” insert “ or (10A) ”.

F2(5)

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(6)

This section shall have effect in relation to the formation of an SE which occurs on or after 1st April 2005.

Annotations

F1: S. 65(2)(3) repealed (with effect in accordance with Sch. 11 paras. 11, 12 of the amending Act) by Finance Act 2011 (c. 11), Sch. 11 para. 10(d)
F2: S. 65(5) repealed (with effect in accordance with Sch. 11 paras. 11, 12 of the amending Act) by Finance Act 2011 (c. 11), Sch. 11 para. 10(d)