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 ”.