PART X LOSS RELIEF AND GROUP RELIEF

F7CHAPTER I LOSS RELIEF: INCOME TAX

Annotations:
Amendments (Textual)
F7

Pt. 10 Ch. 1 (ss. 379A-392) repealed (6.4.2007 with effect in accordance with s. 1034(1) of the repealing Act) by Income Tax Act 2007 (c. 3), Sch. 1 para. 73, Sch. 3 Pt. 1 (with Sch. 2)

F8F4Losses from F5UK property business or overseas property business

Annotations:
Amendments (Textual)
F8

S. 379A and preceding cross-heading inserted (with effect in accordance with s. 39(4)(5) of the amending Act) by Finance Act 1995 (c. 4), Sch. 6 para. 19(1)

F4

S. 379A cross-heading substituted (with effect in accordance with s. 38(2)(3) of the amending Act) by Finance Act 1998 (c. 36), Sch. 5 para. 26 (with Sch. 5 para. 73)

F5

Words in cross-heading preceding s. 379A substituted (6.4.2005 with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), Sch. 1 para. 156(8) (with Sch. 2)

379AF1Losses from UK property business.

F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

379BF6 Losses from overseas property business.

F3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .