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Finance (No. 2) Act 2017
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- UK Public General Acts
- 2017 c. 32
- SCHEDULE 4
- PART 11
- CTA 2010
- Paragraph 173
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173(1)Section 888 (restrictions on leasing partnership losses) is amended as follows.U.K.
(2)In subsection (3) after “37” insert “ or 45A ”.
(3)In subsection (4)—
(a)after “set off” insert “—
(a)”, and
(b)at the end insert “, or
(b)by way of group relief for carried-forward losses in accordance with Chapter 2 of Part 5A (surrender of company's carried-forward losses etc)”.
(4)In subsection (6) in the definition of “relevant loss relief provision”—
(a)in paragraph (a) after “of” insert “ pre-1 April 2017 ”, and
(b)after that paragraph insert—
“(ab)section 45B (carry forward of post-1 April 2017 trade loss against subsequent trade profits),”.
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