Finance Act 2020

15U.K.In section 95 of FA 2012 (use of non-BLAGAB allowable losses to reduce I-E profit) for β€œin accordance with section 210A(2) of TCGA 1992” substitute β€œ under section 2A(1) of TCGA 1992, as permitted by section 210A(2) and (2A) of that Act, ”.