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

SCHEDULES

SCHEDULE 4 U.K. Relief for carried-forward losses

PART 11 U.K. Minor and consequential amendments

CTA 2010 U.K.

153 (1) Section 59 (restriction on relief for members of LLPs) is amended as follows. U.K.

(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 ”.