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Legislation
Finance Act 1998

Crossheading Relief for interest and losses etc.

  • 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.
  1. Relief for interest and losses etc.
  2. Carry forward of non-trading deficit on loan relationships.

Section 82 | Carry forward of non-trading deficit on loan relationships.

From legislation.gov.uk

(1)RepealedF1

(2)RepealedF2

(3)RepealedF3

(4)The amendments made by this section shall be deemed always to have had effect.

Notes

  1. F1

    S. 82(1) repealed (24.7.2002 with effect as mentioned in Sch. 40 Pt. 3(12) Note of the amending Act) by 2002 c. 23, s. 141, Sch. 40 Pt. 3(12) Note

  2. F2

    S. 82(2) repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 1 (with Sch. 9 paras. 1-9, 22)

  3. F3

    S. 82(3) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

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