# Finance (No. 2) Act 2015, Paragraph 92


In section 692 (allowance of accumulated net losses), in Step 3 in subsection (5)—
(a) for “the amount” substitute “ so much ”, and
(b) at the end insert “ as are referable to the unallowable purpose mentioned in subsection (1)(a) on a just and reasonable apportionment ”.

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Source: https://www.legislation.gov.uk/ukpga/2015/33/schedule/7/paragraph/92 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2015/schedule-7/paragraph-92
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.