Part 4

Loss relief
Chapter 2

Trade losses

General restrictions on sideways relief and capital gains relief

No relief for tax-generated losses
74B. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Ss. 74A-74D and cross-heading inserted (21.7.2008 with effect in accordance with Sch. 21 paras. 6, 7 of the amending Act) by Finance Act 2008 (c. 9), Sch. 21 para. 2
S. 74B omitted (8.4.2010 with effect in accordance with Sch. 3 para. 11 of the amending Act) by virtue of Finance Act 2010 (c. 13), Sch. 3 para. 6