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Contents

Legislation

Finance Act 1998

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Introduction
Part I Excise Duties
Part II Value Added Tax
Part III Income Tax, Corporation Tax and Capital Gains Tax
Part IV Inheritance Tax etc.
Part V Other Taxes
Part VI Miscellaneous and Supplemental
SCHEDULE 1 Rates of duty where pollution reduced
SCHEDULE 2 Assessments for excise duty purposes
SCHEDULE 3 Advance corporation tax
SCHEDULE 4 Interest payable under the Tax Acts by or to companies
SCHEDULE 5 Rent and other receipts from land
SCHEDULE 6 Adjustment on change of accounting basis
SCHEDULE 7 Removal of unnecessary references to gains
SCHEDULE 8 Sub-contractors in the construction industry
SCHEDULE 9 Payments and other benefits in connection with termination of employment etc
SCHEDULE 10 Ordinary commuting and private travel
SCHEDULE 11 Transitional provisions for profit-related pay
SCHEDULE 12 EIS and VCTs: meaning of qualifying trade
SCHEDULE 13 Changes to EIS etc
SCHEDULE 14 Life policies, life annuities and capital redemption policies
SCHEDULE 15 Approved retirement benefits schemes
SCHEDULE 16 Transfer pricing etc: new regime
SCHEDULE 17 Controlled foreign companies
SCHEDULE 18 Company tax returns, assessments and related matters
SCHEDULE 19 Company tax returns, etc.: minor and consequential amendments
SCHEDULE 20 Application of taper relief
SCHEDULE 21 Amendments in connection with taper relief
SCHEDULE 22 Transitional provision and consequential amendments for section 131
SCHEDULE 23 Transitional provision in connection with section 132
SCHEDULE 24 Restrictions on setting losses against pre-entry gains
SCHEDULE 25 Property of historic interest etc
SCHEDULE 26 National loans
SCHEDULE 27 Repeals

Finance Act 1998
Restrictions on setting losses against pre-entry gains

Schedule 24 | Restrictions on setting losses against pre-entry gains ^F1

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Notes

F1
Sch. 24 repealed (with effect in accordance with Sch. 26 Pt. 3(9) Note 1 of the amending Act) by Finance Act 2006 (c. 25), Sch. 26 Pt. 3(9)