SCHEDULES
SCHEDULE 4Relief for carried-forward losses
PART 11Minor and consequential amendments
CTA 2010
165
In section 398D (sales of lessors: restrictions on use of losses etc) after subsection (2) insert—
2A
Group relief for carried-forward losses is not to be given under Part 5A against so much of the total profits of A as are attributable to the carrying on of the relevant activity.