Finance (No. 2) Act 2017 (c. 32)

SCHEDULES

SCHEDULE 4 Relief for carried-forward losses

PART 11 Minor and consequential amendments

CTA 2009

134 In section 1056 (amount of trading loss which is “unrelieved”)—

(a) in subsection (2)(c) after “Part 5” insert “or Part 5A”, and

(b) in subsection (3)(a) after “45” insert “, 45A or 45B”.