Finance (No. 2) Act 2017 (c. 32)

SCHEDULES

SCHEDULE 4 Relief for carried-forward losses

PART 11 Minor and consequential amendments

CTA 2009

131 In section 371 (group relief claims involving impaired or released consortium debts: interpretation) for the definition of “group relief” substitute—

• ““group relief” has the meaning given by section 364(4),”.