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Contents

Legislation

Finance Act 1995

Crossheading Changes for facilitating self-assessment

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Section 117 Treatment of partnerships.
Section 118 Loss relief: general.
Section 119 Relief for losses on unquoted shares.
Section 120 Relief for pre-trading expenditure.
Section 121 Basis of apportionment for Cases I, II and VI of Schedule D.
Section 122 Amendments of transitional provisions.
Section 123 Prevention of exploitation of transitional provisions.

Changes for facilitating self-assessment
Relief for pre-trading expenditure.

Section 120 | Relief for pre-trading expenditure.

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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S. 120 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)