146(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.”