SCHEDULES

SCHEDULE 4Relief for carried-forward losses

PART 11Minor and consequential amendments

CTA 2010

152

(1)

Section 56 (restriction on reliefs for limited partners) is amended as follows.

(2)

In subsection (2)—

(a)

in paragraph (a) after “37” insert “ or 45A ”,

(b)

omit “or” at the end of paragraph (a), and

(c)

after paragraph (b) insert“, or

(c)

under Part 5A (group relief for carried-forward losses)”.

(3)

In subsection (4)—

(a)

after “37” insert “ or 45A ”, and

(b)

after “5” insert “ or 5A ”.