SCHEDULES

SCHEDULE 4Relief for carried-forward losses

PART 11Minor and consequential amendments

CTA 2010

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

(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)”.