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Legislation

Finance Act 1996

Crossheading Taxation of profits and gains and relief for deficits

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Section 82 Method of bringing amounts into account.
Section 83 Non-trading deficit on loan relationships.

Taxation of profits and gains and relief for deficits
Non-trading deficit on loan relationships.

Section 83 | Non-trading deficit on loan relationships.

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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S. 83 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 406, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)