SCHEDULES

SCHEDULE 5Rent and other receipts from land

Part IIIMinor and consequential amendments

Taxes Management Act 1970 (c. 9)

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In section 41A of the [1970 c. 9.] Taxes Management Act 1970 (determination procedure), for subsection (9)(b) substitute—

b

any amount within section 403(1) of the Taxes Act 1988 (amounts which may be surrendered by way of group relief) other than trading losses.