SCHEDULES

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

PART 11 U.K.Minor and consequential amendments

CTA 2010 U.K.

156 (1) Section 95 (write-off of government investment: meaning of “carry forward losses”) is amended as follows. U.K.

(2) In subsection (1), in Type 1, after “45,” insert “ 45A, 45B, ”.

(3) In subsection (2) after “(group relief)” insert “ or Part 5A (group relief for carried forward losses) ”.