Document ID: chunk:federal_register_of_legislation:C2004A01073:clause:2_22
Version: federal_register_of_legislation:C2004A01073
Segment Type: clause
Provision Reference: sch 2 cl 22
Character Range: 44428–44890

22  Section 36‑25 (after the table headed "Tax losses of pooled development funds (PDFs)")
Insert:

Tax losses of VCLPs, AFOFs and VCMPs

Item  For the special rules about this situation...                                                                                                  See:
1.    A limited partnership that has a tax loss becomes a VCLP, an AFOF or a VCMP: it cannot deduct the loss while it is a VCLP, an AFOF or a VCMP.  Subdivision 195‑B