173(1)Section 888 (restrictions on leasing partnership losses) is amended as follows.
(2)In subsection (3) after “37” insert “or 45A”.
(3)In subsection (4)—
(a)after “set off” insert “—
(a)”, and
(b)at the end insert “, or
(b)by way of group relief for carried-forward losses in accordance with Chapter 2 of Part 5A (surrender of company’s carried-forward losses etc)”.
(4)In subsection (6) in the definition of “relevant loss relief provision”—
(a)in paragraph (a) after “of” insert “pre-1 April 2017”, and
(b)after that paragraph insert—
“(ab)section 45B (carry forward of post-1 April 2017 trade loss against subsequent trade profits),”.