SCHEDULES

SCHEDULE 4Relief for carried-forward losses

PART 11Minor and consequential amendments

CTA 2010

169In section 601 (availability of group reliefs to a group UK REIT) in subsection (2)—

(a)omit “and” at the end of paragraph (f), and

(b)after paragraph (g) insert , and

(h)Part 5A of this Act (group relief for carried-forward losses).