SCHEDULES
SCHEDULE 4Relief for carried-forward losses
PART 11Minor and consequential amendments
CTA 2009
135
In section 1062(2) (restriction on losses carried forward where R&D tax credit claimed)—
a
for “section 45” substitute “
sections 45, 45A and 45B
”
, and
b
omit “trading” in the second place that word occurs.