673(1)Amend section 1105 (amount of unrelieved trading loss) as follows.U.K.
(2)In subsection (2)—
(a)in paragraph (a) for “section 393A(1)(a) of ICTA to set the loss against” substitute “ section 37(3)(a) of CTA 2010 to deduct the loss from total ”,
(b)in paragraph (b) for “section 393A(1)(b) of that Act (losses set against” substitute “ section 37(3)(b) of that Act (losses deducted from total ”, and
(c)in paragraph (c) for “section 403(1)” substitute “ Part 5 ”.
(3)In subsection (3)—
(a)in paragraph (a) for “section 393(1) of ICTA” substitute “ section 45 of CTA 2010 ”, and
(b)in paragraph (b) for “section 393A(1)(b)” substitute “ section 37(3)(b) ”.