Finance (No. 2) Act 1997 Sch 3 para 4

Sch 3 para 4

(1) In section 434A of the Taxes Act 1988 (computation of losses and limitation on relief) subsection (1) (which falls as a result of new section 434(1) to (1B)) shall cease to have effect. (2) This paragraph has effect for accounting periods beginning on or after 2nd July 1997.

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