SCHEDULES
SCHEDULE 4Relief for carried-forward losses
PART 11Minor and consequential amendments
146CTA 2010
1
Section 1 (overview of Act) is amended as follows.
2
In subsection (2) (list of reliefs provided by Parts 4 to 7) after paragraph (f) insert—
fa
group relief for carried-forward losses (see Part 5A),
3
After subsection (2) insert—
2A
Part 7ZA contains provision restricting the amount of certain deductions which may be made in calculating the profits of a company on which corporation tax is chargeable.