Finance (No. 2) Act 2017

176U.K.In section 54 (double taxation relief by way of credit: non-trading debits on loan relationships) in subsection (7)—

(a)in paragraph (b) of the definition of “carry-back claim”, after “459(1)(b)” insert “ or 463B(1)(b) ”,

(b)in paragraph (b) of the definition of “carry-forward provision”, after “457(1)” insert “ , 463G(5) or 463H(4) ”, and

(c)in paragraph (b) of the definition of “current-year provision or claim”, after “459(1)(a)” insert “ or 463B(1)(a) ”.