Part III Minor and Consequential Amendments

Part III Minor and Consequential Amendments

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Income and Corporation Taxes Act 1988 (c 1)

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In section 787(3) of the Taxes Act 1988 (restriction of relief for payments of interest) for “section 403(7)†substitute “section 83(2)(b) of the Finance Act 1996 (claim to treat non-trading deficit as eligible for group relief)â€.

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