SCHEDULES

SCHEDULE 4 U.K.Relief for carried-forward losses

PART 11 U.K.Minor and consequential amendments

FA 1998 U.K.

119 (1) Paragraph 74 (time limit for claims) is amended as follows. U.K.

(2) In sub-paragraph (1), in the words before paragraph (a), omit “for group relief”.

(3) In sub-paragraph (2) omit “for group relief”.

(4) In sub-paragraph (3) omit “for group relief”.

(5) In sub-paragraph (4) omit “for group relief” in both places those words occur.