Skip to content

Contents

Legislation

Finance Act 1991

Crossheading Miscellaneous

Find in this level

Section 68 Gifts to educational establishments.
Section 69 Expenses of entertainers.
Section 70 Personal equity plans.
Section 71 Donations to charity.
Section 72 Deduction of trading losses.
Section 73 Relief for company trading losses.
Section 74 Trade unions and employers’ associations.
Section 75 Audit powers in relation to non-residents.
Section 76 Capital element in annuities.
Section 77 Definition of “normal commercial loan”.
Section 78 Sharing of transmission facilities.
Section 79 Abolition of CRT: consequential amendment.
Section 80 Interest on certain debentures.
Section 81 Agents acting for non-residents.
Section 82 Certificates of non-liability to tax.

Miscellaneous
Deduction of trading losses.

Section 72 | Deduction of trading losses.

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
S. 72 repealed (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 287, Sch. 3 Pt. 1 (with Sch. 2)