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Finance (No. 2) Act 2017

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This is the original version (as it was originally enacted).

CTA 2009

144In section 1223 (carry forward expenses of management and other amounts), in subsection (1)(b), after sub-paragraph (i) (as inserted by paragraph 6(2)(b)) insert—

“(ii)section 269ZD of CTA 2010 (restrictions on deductions from total profits) has effect for the accounting period, or

(iii)”.

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