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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.

Relief for losses etc
Carry-back of loan relationship deficits.

Section 40 | Carry-back of loan relationship deficits.

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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S. 40 repealed (1.4.2009) (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 450, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)