# Income Tax Act 2007, Paragraph 298


In section 16(1) (computation of losses) for “section 72 of the Finance Act 1991” substitute “ sections 261B, 261D and 263ZA ”.

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Source: https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/298 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-298
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.