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HA 25: Treatment of certain foreign losses
or “This section about handling some overseas losses is no longer in use”
You could also call this:

“How to handle taxes when financial reporting dates differ (now repealed)”

This part of the law was about how to handle taxes when different entities have different financial reporting dates. However, it’s important to know that this section is no longer active. The government removed it on 1 April 2011. This means that from that date onwards, this specific rule doesn’t apply anymore. If you need to know about current rules for this situation, you should look at newer parts of the tax law.

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Next up: HA 27: Attribution when loss results in reduction in value of shares

or “This rule about share value losses no longer applies”
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Part H Taxation of certain entities
Qualifying companies (QC)

HA 26Attribution when balance dates differ (Repealed)

    Notes
    • Section HA 26: repealed, on (applying for income years beginning on or after 1 April 2011), by section 74(1) of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).