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Finance (No. 2) Act 2017

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Changes over time for: Paragraph 177

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There are currently no known outstanding effects for the Finance (No. 2) Act 2017, Paragraph 177. Help about Changes to Legislation

177U.K.In section 55 (double taxation relief by way of credit: current year's non-trading deficits on loan relationships)—

(a)in subsection (4)(b), after “459(1)(a)” insert “ or 463B(1)(a) ”, and

(b)in subsection (5), for “or 459(1)(a)” substitute “ , 459(1)(a) or 463B(1)(a) ”.

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