This section has no associated Explanatory Notes
23U.K.The relief covered by section 56(4) includes—
(a)relief given for a loss under section 338, 393A or 403 of ICTA, and
(b)any amount that, ignoring this Act, would have been included in the company's aggregate amount in relation to the trade for the purposes of section 118 of ICTA as a result of paragraph 23(3) of Schedule 2 to CAA 2001.