Losses of theatrical trade
41(1)Section 1217MB (use of losses in the completion period) is amended as follows.
(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.
(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”.