Treatment of tax losses - Mineral miners' and petroleum miners' tax losses
IS 3: Holding companies’ tax losses
You could also call this:
“This section about holding companies' tax losses was removed from the law”
This section of the law is about holding companies’ tax losses. However, it has been removed from the law. You can no longer use this part of the law because it was taken out on 1 April 2014. If you need to know about holding companies’ tax losses, you’ll have to look at other parts of the tax law that are still in use.