153(1)Section 59 (restriction on relief for members of LLPs) is amended as follows.
(2)In subsection (2)—
(a)in paragraph (a) after “37” insert “or 45A”,
(b)omit “or” at the end of paragraph (a), and
(c)after paragraph (b) insert “, or
(c)under Part 5A (group relief for carried-forward losses)”.
(3)In subsection (4)—
(a)after “37” insert “or 45A”, and
(b)after “5” insert “or 5A”.