SCHEDULES

SCHEDULE 4Relief for carried-forward losses

PART 11Minor and consequential amendments

FA 1998

113

1

Paragraph 69 (claims for more or less than the amount available for surrender) is amended as follows.

2

In subsection (1) omit “for group relief”.

3

In subsection (3), in the first step, after “Part 5” insert “ or (as the case may be) Part 5A ”.