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, ”.