PART XIII MISCELLANEOUS SPECIAL PROVISIONS

F4Chapter 5AShare loss relief

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Amendments (Textual)
F4

Pt. 13 Ch. 5A created (6.4.2007 with effect in accordance with s. 1034(1) of the affecting Act) by virtue of Income Tax Act 2007 (c. 3), Sch. 1 para. 117(3) (with Sch. 2)

F3Qualifying trading companies: the requirements

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Amendments (Textual)
F3

S. 576B and preceding cross-heading inserted (6.4.2007 with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), Sch. 1 para. 122 (with Sch. 2)

576HF2The unquoted status requirement

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