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)