41(1)Section 1217MB (use of losses in the completion period) is amended as follows.U.K.
(2)In subsection (1) after “45” insert “ or 45B ”.
(3)In subsection (2) for “loss relief” substitute “ section 37 and Part 5 of CTA 2010 ”.
41(1)Section 1217MB (use of losses in the completion period) is amended as follows.U.K.
(2)In subsection (1) after “45” insert “ or 45B ”.
(3)In subsection (2) for “loss relief” substitute “ section 37 and Part 5 of CTA 2010 ”.