http://www.legislation.gov.uk/ukpga/2017/32/schedule/4/paragraph/150/enactedFinance (No. 2) Act 2017enKing's Printer of Acts of Parliament2018-02-01SCHEDULESSCHEDULE 4Relief for carried-forward lossesPART 11Minor and consequential amendments150CTA 2010In section 53 (leasing contracts and company reconstructions), in subsection (1)(e), for βor 45β substitute β, 45, 45A or 45Bβ.