F174ENo relief where cash basis used to calculate lossesU.K.
This section has no associated Explanatory Notes
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Textual Amendments
F1S. 74E and cross-heading omitted (6.4.2024 for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2024 (c. 3), Sch. 10 paras. 8(a), 47 (with Sch. 10 paras. 48-50)