363U.K.In section 41(4) (restriction of losses by reference to capital allowances)—
(a)in paragraph (b)—
(i)omit “any relief given under section 30 of the Taxes Act or”, and
(ii)after “ITTOIA 2005” insert “ or section 254 of CTA 2009 ”, and
(b)in paragraph (c)—
(i)omit “section 91 of the Taxes Act or”, and
(ii)after “ITTOIA 2005” insert “ or section 147 of CTA 2009. ”