Section 65 | Restrictions on set-off of pre-entry losses

(1)Schedule 7A to TCGA 1992 (restrictions on set-off of pre-entry losses) shall be amended as follows.

(2)Repealed^F1

(3)Repealed^F1

(4)In paragraph 1(6)(a) after “subsection (10)” insert “ or (10A) ”.

(5)Repealed^F2

(6)This section shall have effect in relation to the formation of an SE which occurs on or after 1st April 2005.