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Legislation

Finance Act 1998

Crossheading Relief for interest and losses etc.

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Section 79 Relief for loan to acquire interest in a close company.
Section 80 Relief for losses on unlisted shares in trading companies.
Section 81 Group relief: special rules for consortium cases.
Section 82 Carry forward of non-trading deficit on loan relationships.

Relief for interest and losses etc.
Relief for losses on unlisted shares in trading companies.

Section 80 | Relief for losses on unlisted shares in trading companies.

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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S. 80 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)