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IS 2: Treatment of net losses resulting from certain expenditure
or “Rules for using mining company losses in future tax years”
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.

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Next up: IS 4: Adjustments in certain circumstances

or “This section about tax loss adjustments has been removed from the law”
Next

Part I Treatment of tax losses
Mineral miners' and petroleum miners' tax losses

IS 3Holding companies’ tax losses (Repealed)

    Notes
    • Section IS 3: repealed, on , by section 99 of the Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Act 2014 (2014 No 4).