HC Deb 23 March 2004 vol 419 c837

Resolved,

That provision (including provision having retrospective effect) may be made in relation to cases where relief is or has been claimed in respect of losses sustained in a trade whose profits or losses were computed in accordance with any of—

  1. sections 40A to 40C of the Finance (No. 2) Act 1992;
  2. sections 41 to 43 of that Act;
  3. section 48 of the Finance (No. 2) Act 1997.