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Taxes Consolidation Act 1997 Schedule 32 paragraph 16
Relief in Respect of Unrelieved Losses and Capital Allowances: Carried Forward from the Year 1975–76
Paragraph 16 of Schedule 32 provided transitional relief from corporation tax for companies that had unrelieved income tax trading losses and unrelieved capital allowances carried forward from years before the introduction of corporation tax on 6 April 1976.
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