Finance (No. 2) Act 2017

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) ”.