Paragraph 81
(1)
Section 681 (restriction on relief for non-trading loss on intangible fixed assets) is amended as follows.
(2)
In subsection (3)(b), for “debit of” substitute “ loss on intangible fixed assets for ”.
Section 681 (restriction on relief for non-trading loss on intangible fixed assets) is amended as follows.
In subsection (3)(b), for “debit of” substitute “ loss on intangible fixed assets for ”.