25(1)Section 124 (carry forward of BLAGAB trade losses against subsequent profits) is amended as follows.
(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)”.