xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"
138U.K.In section 1158(2) (restriction on losses carried forward where land remediation tax credit claimed)—
(a)for “section 45” substitute “ sections 45, 45A and 45B ”, and
(b)omit “trading” in the second place that word occurs.