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Taxes Consolidation Act 1997 Schedule 32 paragraph 17
Relief in Respect of Losses or Deficiencies Within Case IV or V of Schedule D
Paragraph 17 of Schedule 32 provided transitional relief for Case IV and Case V losses and deficiencies that arose before the introduction of corporation tax on 6 April 1976 and that had not been fully relieved under the former income tax rules.
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