SCHEDULES

SCHEDULE 4Relief for carried-forward losses

PART 11Minor and consequential amendments

FA 1998

122

1

Paragraph 77 (joint amended returns) is amended as follows.

2

In sub-paragraph (1)—

a

in paragraph (a) omit “for group relief”, and

b

in paragraph (b) omit “group” in the second and third places that word occurs.

3

In sub-paragraph (3), in paragraph (a), omit “for group relief”.