71In section 672 (overview of Part) after subsection (1) insert—
“(1A)Chapter 2A restricts relief in some further cases involving a change in the company’s activities.
(1B)Chapter 2B restricts relief for trading losses in some cases involving the transfer of an asset.
(1C)Chapters 2C and 2D restrict group relief for carried-forward losses in some cases.
(1D)Chapter 2E restricts relief for trading losses in some cases involving the transfer of a trade.”