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23(1)In section 84 of the Finance Act 1965 " trade " has the same meaning as in Part XI of this Act.
(2)If under paragraph 3(4)(b) of Schedule 20 to the Finance Act 1965 the appropriate fraction of a loss incurred by one company is set off (for the purposes of subsection (3) of the said section 84) against the income of another company, any group relief in respect of that part of the loss shall be left out of account in any computation under the said subsection (3) as respects that other company or any other company.
(3)In subsection (5) of the said section 84 the reference to section 48 of the [1965 c. 25.] Finance Act 1965 shall include a reference to section 256 of this Act, and in subsection (8)(b) of the said section 84 the reference to Part XIII of the Income Tax Act 1952 shall include a reference to Part XVIII of this Act.
(4)In paragraph 3(4)(a) of Schedule 20 to the Finance Act 1965 the reference to section 62 of the [1952 c. 10.] Finance Act 1965 shall include a reference to sections 254 and 255 of this Act.
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