SCHEDULES

SCHEDULE 4Relief for carried-forward losses

PART 11Minor and consequential amendments

CTA 2010

153

1

Section 59 (restriction on relief for members of LLPs) 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 ”.