Section 82: Carry forward of non-trading deficit on loan relationships.

Finance Act 1998 · 1998 c. 36View on legislation.gov.uk

Part III: Income Tax, Corporation Tax and Capital Gains Tax — Chapter I: Income Tax and Corporation Tax

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The amendments made by this section shall be deemed always to have had effect.

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Reuse reviewed 21 August 2026 under Open Government Licence v3.0.