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

SCHEDULES

SCHEDULE 4 Relief for carried-forward losses

PART 11 Minor and consequential amendments

CTA 2010

151 In section 54 (non-UK resident company: receipts of interest, dividends or royalties), in subsection (2), for “or 45” substitute “, 45, 45A or 45B”.