SCHEDULES

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

PART 11 U.K.Minor and consequential amendments

FA 2012 U.K.

186 U.K.In section 104 (meaning of “the adjusted amount”)—

(a) in subsection (3), after “124” insert “ , 124A or 124C ”;

(b) in subsection (4), for “that section” substitute “ any of those sections ”;

(c) in subsection (5)(a), for “or no relief is available under that section,” substitute “ , 124A or 124C or no relief is available under those sections, ”.