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Finance Act 2013

Commencement and transitional provision

8.Paragraph 3 provides for the limit to take effect for tax year 2013-14 and subsequent tax years.

9.Paragraph 4 provides that the limit will also apply where loss relief is claimed for a tax year before 2013-14 in relation to losses made in 2013-14 or a later year.

10.Paragraph 5 ensures that the limit will not apply to property loss relief arising from a loss made in 2012-13 where the loss is claimed for relief against general income in tax year 2013-14.

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