This section has no associated Explanatory Notes
681(1)Amend section 1210 (use of losses in later periods) as follows.U.K.
(2)In subsection (2) for “section 393(1) of ICTA” substitute “ section 45 of CTA 2010 ”.
(3)In subsection (5)—
(a)in paragraph (a)—
(i)for “set against other” substitute “ deducted from total ”, and
(ii)for “section 393A of ICTA” substitute “ section 37 of CTA 2010 ”, and
(b)in paragraph (b) for “section 403” substitute “ Part 5 ”.