189U.K.In section 127 (no relief against policyholders' share of I-E profit), in subsection (3)—
(a)before paragraph (a) insert—
“(za)relief under section 124B (relief of excess carried-forward BLAGAB trade losses against total profits),”;
(b)after paragraph (c) insert—
“(ca)relief under Chapter 3 of Part 5A of CTA 2010 (group relief for carried-forward losses),”.