http://www.legislation.gov.uk/ukpga/1991/31/schedule/15/paragraph/8Finance Act 1991An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.1991-07-25texttext/xmlenStatute Law Database2024-04-08Expert Participation2020-12-31 SCHEDULESSCHEDULE 15 RELIEF FOR COMPANY TRADING LOSSES The Income and Corporation Taxes Act 1988 (c. 1)F18. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .