COM311 - Index Of Legislation: F(No2)A 1997

• S39 Amends S393A ICTA 1988, so that losses arising in APs ending on or after 02/07/1997, may only be carried back for a period of one year
• S40 Amends S83(2)FA 1996, so that non trading deficits arising in APs ending on or after 02/07/1997, may only be carried back for a period of one year