Finance (No. 2) Act 2017 (c. 32)

SCHEDULES

SCHEDULE 4 U.K. Relief for carried-forward losses

PART 11 U.K. Minor and consequential amendments

CTA 2010 U.K.

171 U.K. In section 705F(2) (shell companies: apportionment of amounts), in column 1 of the table—

(a) in row 4, after “457(1)” insert “ , 463G or 463H ”,

(b) in row 4, omit “basic rule for deficits:”,

(c) in row 5, omit from “, but excluding” to the end, and

(d) in row 6, omit from “and treated” to the end.