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”.