Part H
Taxation of certain entities
Qualifying companies (QC)
HA 24Treatment of tax losses other than certain foreign losses (Repealed)
Notes
- Section HA 24: repealed, on (applying for income years beginning on or after 1 April 2011), by section 74(1) of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).
- Section HA 24(1): replaced (with effect on 1 April 2008), on , by section 128(1) (and see section 128(4) and (5)) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
- Section HA 24(3)(a): amended (with effect on 1 April 2008), on , by section 128(2) (and see section 128(4) and (5)) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
- Section HA 24 list of defined terms net mining loss: inserted (with effect on 1 April 2008), on , by section 128(3) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).