(16)U.K. Relief for losses on unlisted shares in trading companies
| Chapter | Short title | Extent of repeal |
|---|---|---|
| 1988 c. 1. | The Income and Corporation Taxes Act 1988. | In section 576(5), in the definition of “trading group", the words “or not resident in the United Kingdom". |
The above repeal has effect in relation to shares issued on or after 6th April 1998.