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25(1)Section 124 (carry forward of BLAGAB trade losses against subsequent profits) is amended as follows.U.K.
(2)In the heading, after “of” insert “ pre-1 April 2017 ”.
(3)In subsection (1), after “accounting period” insert “ beginning before 1 April 2017 ”.
(4)In subsection (5), at the end insert “ (but see also section 124D) ”.