SCHEDULES
SCHEDULE 4Relief for carried-forward losses
PART 11Minor and consequential amendments
189FA 2012
In section 127 (no relief against policyholders’ share of I-E profit), in subsection (3)—
a
before paragraph (a) insert—
za
relief under section 124B (relief of excess carried-forward BLAGAB trade losses against total profits),
b
after paragraph (c) insert—
ca
relief under Chapter 3 of Part 5A of CTA 2010 (group relief for carried-forward losses),