Claim to carry back deficit to previous accounting periods
18(1)Paragraph 3 of Schedule 8 is amended as follows.
(2)In sub-paragraph (2)(a)(i) (which refers to a claim under section 83(2)(a) or (b)) for “under subsection (2)(a) or (b)” substitute “under subsection (2)(a)”.
(3)In sub-paragraph (6)(e) (which refers to a claim under section 83(2)(a) or (b)) for “under section 83(2)(a) or (b)” substitute “under section 83(2)(a)”.