SCHEDULES
SCHEDULE 4Relief for carried-forward losses
PART 11Minor and consequential amendments
FA 2012
186
In section 104 (meaning of “the adjusted amount”)—
a
in subsection (3), after “124” insert “
, 124A or 124C
”
;
b
in subsection (4), for “that section” substitute “
any of those sections
”
;
c
in subsection (5)(a), for “or no relief is available under that section,” substitute “
, 124A or 124C or no relief is available under those sections,
”
.