Finance Act 1998 (c. 36)

Part III U.K. Income Tax, Corporation Tax and Capital Gains Tax

Chapter II U.K. Taxation of Chargeable Gains

Groups of companies etc. U.K.

F1 138 Pre-entry losses. U.K.

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Textual Amendments

F1 S. 138 repealed (with effect in accordance with Sch. 11 paras. 11, 12 of the amending Act) by Finance Act 2011 (c. 11), Sch. 11 para. 10(b)