SCHEDULES
SCHEDULE 4Relief for carried-forward losses
PART 11Minor and consequential amendments
CTA 2009
137
In section 1153 (amount of loss which is “unrelieved”)—
a
in subsection (1)(c) after “Part 5” insert “
or Part 5A
”
, and
b
in subsection (2)(a) after “45” insert “
, 45A, 45B
”
.