Carry forward loss reliefsU.K.
17(1)The repeal by this Act of the superseded carry forward provisions does not alter the effect of those provisions so far as they determine—U.K.
(a)whether, and
(b)to what extent,
relief for any loss made (or treated as made) in an accounting period ending on or before 31 March 2010 is to be given for an accounting period ending after that date.
(2)But any relief for the loss (or any part of the loss) which is given for an accounting period ending after that date is to be given in accordance with the relevant provisions of Part 4 of this Act.
(3)In this paragraph “the superseded carry forward provisions” means—
(a)sections 392A, 392B, 393 and 396 of ICTA, and
(b)any provision inserting or amending, or affecting the application of, any of the above provisions.