SCHEDULES

SCHEDULE 4 U.K. Relief for carried-forward losses

PART 11 U.K. Minor and consequential amendments

CTA 2010 U.K.

169 U.K. In section 601 (availability of group reliefs to a group UK REIT) in subsection (2)—

(a) omit “and” at the end of paragraph (f), and

(b) after paragraph (g) insert “, and

(h) Part 5A of this Act (group relief for carried-forward losses)”.