Part III

Income Tax, Corporation Tax and Capital Gains Tax
Chapter I

Income Tax and Corporation Tax

Relief for interest and losses etc.

Carry forward of non-trading deficit on loan relationships.
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The amendments made by this section shall be deemed always to have had effect.
S. 82(1) repealed (24.7.2002 with effect as mentioned in Sch. 40 Pt. 3(12) Note of the amending Act) by 2002 c. 23, s. 141, Sch. 40 Pt. 3(12) Note
S. 82(2) repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 1 (with Sch. 9 paras. 1-9, 22)
S. 82(3) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)