COM311 - Index Of Legislation: Finance Act (No2) 1997
- Section 39 (S39) - Amends S393A Income and Corporation Taxes Act 1988, so that losses arising in Accounting Periods (APs) ending on or after 02/07/1997, may only be carried back for a period of one year
- S40 - Amends S83(2)Finance Act 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