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
”
.