SCHEDULES
SCHEDULE 1Consequential amendments
Part 2Other enactments
Taxation of Chargeable Gains Act 1992 (c. 12)
430
In section 41(4) (restriction of losses by reference to capital allowances and renewals allowances)—
a
in paragraph (b) after “Taxes Act” insert “
or any deduction under section 315 of ITTOIA 2005
”
, and
b
in paragraph (c) after “Taxes Act” insert “
or section 170 of ITTOIA 2005
”
.