# Finance (No. 2) Act 2005, Section 65: Restrictions on set-off of pre-entry losses

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

(1) Schedule 7A to TCGA 1992 (restrictions on set-off of pre-entry losses) shall be amended as follows.
(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4) In paragraph 1(6)(a) after “subsection (10)” insert “ or (10A) ”.
(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(6) This section shall have effect in relation to the formation of an SE which occurs on or after 1st April 2005.

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Source: https://www.legislation.gov.uk/ukpga/2005/22/section/65 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2005/section-65
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.