Special Committee Corporation Tax Bill, 1975 debate -
Tuesday, 2 Mar 1976

SECTION 183.

Question proposed: " That section 183 stand part of the Bill."

Mr. R. Ryan

This section provides for relief in respect of unused losses and capital allowances under Case IV or Case V of Schedule D similar to the relief provided for by section 182 in relation to trading losses and capital allowances.

Question put and agreed to.