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”.