http://www.legislation.gov.uk/ukpga/2017/32/schedule/4/paragraph/175/enactedFinance (No. 2) Act 2017enKing's Printer of Acts of Parliament2018-02-01SCHEDULESSCHEDULE 4Relief for carried-forward lossesPART 11Minor and consequential amendments175TIOPA 2010TIOPA 2010 is amended as follows.