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Paragraph 430

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

In section 41(4) (restriction of losses by reference to capital allowances and renewals allowances)—

(a)

in paragraph (b) after “Taxes Act” insert “ or any deduction under section 315 of ITTOIA 2005 ”, and

(b)

in paragraph (c) after “Taxes Act” insert “ or section 170 of ITTOIA 2005 ”.