There are currently no known outstanding effects for the Finance (No. 2) Act 2017, Paragraph 152.
152(1)Section 56 (restriction on reliefs for limited partners) is amended as follows.U.K.
(2)In subsection (2)—
(a)in paragraph (a) after “37” insert “ or 45A ”,
(b)omit “or” at the end of paragraph (a), and
(c)after paragraph (b) insert “, or
(c)under Part 5A (group relief for carried-forward losses)”.
(3)In subsection (4)—
(a)after “37” insert “ or 45A ”, and
(b)after “5” insert “ or 5A ”.
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