SCHEDULES
SCHEDULE 4Relief for carried-forward losses
PART 11Minor and consequential amendments
CTA 2010
159
In section 137 (giving of group relief: deduction from total profits) in subsection (5) (list of deductions to be made after group relief is given)—
a
omit “and” at the end of paragraph (b),
b
in paragraph (c) for “or 459” substitute “
, 459 or 463B
”
, and
c
after paragraph (c) insert
, and
d
under section 188CK (giving of group relief for carried-forward losses: deductions from total profits)