SCHEDULES
SCHEDULE 4Relief for carried-forward losses
PART 9Tax avoidance
Change in company ownership
83
(1)
In section 690 (meaning of “significant increase in the amount of a company's capital: amount B), in subsection (3) for “3” substitute “
5
”
.
(2)
The amendment made by this paragraph does not have effect unless the change in ownership referred in section 677(1) occurs on or after 1 April 2017.