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Finance (No. 2) Act 2017
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- UK Public General Acts
- 2017 c. 32
- SCHEDULE 4
- PART 8
- Paragraph 64
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64(1)Section 944 (modified application of Chapter 2 of Part 4) is amended as follows.
(2)In the heading for “Chapter 2 of Part 4” substitute “section 45”.
(3)Omit subsections (1) and (2).
(4)In subsection (3)—
(a)for “Relief” substitute “If this Chapter applies to a transfer of a trade, relief”, and
(b)after “carry forward of” insert “pre-1 April 2017”.
(5)In subsection (4) after paragraph (a) insert—
“(ab)any claim made by the predecessor under section 45F in reliance on subsection (2) of section 944C,”.
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