SCHEDULES
SCHEDULE 27Repeals
Part III Income tax, corporation tax and capital gains tax
(17) Carry forward of non-trading deficit on loan relationships
Chapter | Short title | Extent of repeal |
|---|---|---|
1988 c. 1. | The Income and Corporation Taxes Act 1988. | In section 797(3B)(b), the words “or in accordance with subsection (3) of that section". |
In section 797A(5), paragraph (c) and the word “and" preceding it. | ||
In Schedule 28A— (a) in paragraph 6(db), the words “(dc) or"; (b) paragraph 11(2)(a); (c) in paragraph 13(1)(eb), the words “(ec) or". |
These repeals have effect in accordance with section 82(3) of this Act.