http://www.legislation.gov.uk/ukpga/2017/32/schedule/4/paragraph/183/2017-11-16Finance (No. 2) Act 2017An Act to grant certain duties, to alter other duties, and to amend the law relating to the national debt and the public revenue, and to make further provision in connection with finance.texttext/xmlenStatute Law Database2024-06-042017-11-16SCHEDULESSCHEDULE 4Relief for carried-forward lossesPART 11Minor and consequential amendmentsFA 2012183FA 2012 is amended as follows.