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of <h1>Losses of unregistered firms treated as registered for set-off and carry-forward; provision enacted, reintroduced then omitted from 1 April 1993</h1> Where an unregistered firm was assessed under the specified provision, its losses for that assessment year were to be treated as if the firm were registered, allowing set off and carry-forward treatment applicable to registered firms; the provision was enacted, omitted, re-introduced and ultimately omitted again by later amendments, with the final omission taking effect from 1 April 1993.
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