124(1)Section 212Q (restrictions on capital allowance buying when there are postponed allowances) is amended as follows.U.K.
(2)In subsection (4) after “37,” insert “ 45A, ”.
(3)In subsection (6)—
(a)after “may not be set off” insert “ by a company (“the claimant company”) ”,
(b)after “CTA 2010” insert “ or group relief for carried forward losses in accordance with Part 5A of CTA 2010 ”, and
(c)omit “by a company (“the claimant company”)”.