Section 434A of the Taxes Act 1988U.K.
4(1)In section 434A of the Taxes Act 1988 (computation of losses and limitation on relief) subsection (1) (which falls as a result of new section 434(1) to (1B)) shall cease to have effect.U.K.
(2)This paragraph has effect for accounting periods beginning on or after 2nd July 1997.