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					<dc:identifier>http://www.legislation.gov.uk/ukpga/1997/58/section/40</dc:identifier><dc:title>Finance (No. 2) Act 1997</dc:title><dc:description>An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.</dc:description><dc:date>1997-07-31</dc:date><dc:type>text</dc:type><dc:format>text/xml</dc:format><dc:language>en</dc:language><dc:publisher>Statute Law Database</dc:publisher><dc:modified>2024-04-02</dc:modified><dc:contributor>Expert Participation</dc:contributor><dct:valid>2016-09-15</dct:valid>
					
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					<ukm:PrimaryMetadata><ukm:DocumentClassification><ukm:DocumentCategory Value="primary"/><ukm:DocumentMainType Value="UnitedKingdomPublicGeneralAct"/><ukm:DocumentStatus Value="revised"/></ukm:DocumentClassification><ukm:Year Value="1997"/><ukm:Number Value="58"/><ukm:EnactmentDate Date="1997-07-31"/><ukm:ISBN Value="010545897X"/></ukm:PrimaryMetadata>
					

                    
									 
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          <Strong>Part III</Strong>
        </Number><Title> Income tax and corporation tax</Title><Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1997/58/part/III/crossheading/relief-for-losses-etc" IdURI="http://www.legislation.gov.uk/id/ukpga/1997/58/part/III/crossheading/relief-for-losses-etc" NumberOfProvisions="3" id="part-III-crossheading-relief-for-losses-etc" RestrictStartDate="2010-04-01"><Title> Relief for losses <Abbreviation Expansion="Et cetera" xml:lang="la">etc</Abbreviation></Title><P1group RestrictExtent="E+W+S+N.I." RestrictStartDate="2009-04-01"><Title> Carry-back of loan relationship deficits.</Title><P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1997/58/section/40" IdURI="http://www.legislation.gov.uk/id/ukpga/1997/58/section/40" id="section-40"><Pnumber><CommentaryRef Ref="key-4ffc411e6f70cd5d16147ffeafe4b454"/>40</Pnumber><P1para><Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text></P1para></P1></P1group></Pblock></Part></Body></Primary><Commentaries><Commentary id="key-4ffc411e6f70cd5d16147ffeafe4b454" Type="F"><Para><Text><CitationSubRef id="c1lyeh823-00005" SectionRef="section-40" URI="http://www.legislation.gov.uk/id/ukpga/1997/58/section/40">S. 40</CitationSubRef> repealed (1.4.2009) (with effect in accordance with s. 1329(1) of the amending Act) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2009/4" id="c1lyeh823-00006" Class="UnitedKingdomPublicGeneralAct" Year="2009" Number="4" Title="Corporation Tax Act 2009">Corporation Tax Act 2009 (c. 4)</Citation>, <CitationSubRef id="c1lyeh823-00007" CitationRef="c1lyeh823-00006" SectionRef="section-1329-1" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/section/1329/1">s. 1329(1)</CitationSubRef>, <CitationSubRef id="c1lyeh823-00008" CitationRef="c1lyeh823-00006" SectionRef="schedule-1-paragraph-450" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/schedule/1/paragraph/450">Sch. 1 para. 450</CitationSubRef>, <CitationSubRef id="c1lyeh823-00009" CitationRef="c1lyeh823-00006" SectionRef="schedule-3-part-1" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/schedule/3/part/1" Operative="true">Sch. 3 Pt. 1</CitationSubRef> (with <CitationSubRef id="c1lyeh823-00010" CitationRef="c1lyeh823-00006" SectionRef="schedule-2-part-1" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/schedule/2/part/1">Sch. 2 Pts. 1</CitationSubRef>, <CitationSubRef id="c1lyeh823-00011" CitationRef="c1lyeh823-00006" SectionRef="schedule-2-part-2" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/schedule/2/part/2">2</CitationSubRef>)</Text></Para></Commentary></Commentaries></Legislation>