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HMRC internal manual

COTAX Manual

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