Sch 3 para 4
In section 72(5) (relief for individuals for losses in first 4 years of trade)— (a) in paragraph (ba), for “74A” substitute “ 74ZA ” , (b) at the end of paragraph (c), insert “ and ” , and (c) omit paragraph (e).
In section 72(5) (relief for individuals for losses in first 4 years of trade)— (a) in paragraph (ba), for “74A” substitute “ 74ZA ” , (b) at the end of paragraph (c), insert “ and ” , and (c) omit paragraph (e).
Contains public sector information licensed under the Open Government Licence v3.0.