In section 672 (overview of Part) after subsection (1) insert—

“(1A)

Chapter 2A restricts relief in some further cases involving a change in the company's activities.

(1B)

Chapter 2B restricts relief for trading losses in some cases involving the transfer of an asset.

(1C)

Chapters 2C and 2D restrict group relief for carried-forward losses in some cases.

(1D)

Chapter 2E restricts relief for trading losses in some cases involving the transfer of a trade.”