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Legislation

Finance (No. 2) Act 1997

Crossheading Relief for losses etc

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Section 39 Carry-back of trading losses.
Section 40 Carry-back of loan relationship deficits.
Section 41 Restrictions on group relief.

Part III Income tax and corporation tax
Crossheading Relief for losses etc

Crossheading Relief for losses etc

From legislation.gov.uk

Contents

Section 39 Carry-back of trading losses.
Section 40 Carry-back of loan relationship deficits.
Section 41 Restrictions on group relief.