SCHEDULES
SCHEDULE 4Relief for carried-forward losses
PART 10Northern Ireland trading losses etc
97
In section 357JJ (restricted deduction: Northern Ireland rate lower than main rate)—
a
in subsection (1) for “357JC(2), 357JE(2) or 357JG(2)” substitute “
357JC(2) or (4), 357JG(2) or 357JHB(2)
”
, and
b
in subsection (6) for “section 357JC(1), 357JE(1) or 357JG(1)” substitute “
357JC(1) or (3), 357JG(1) or 357JHB(1)
”
.