Finance (No. 2) Act 2017 (c. 32)

SCHEDULES

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

PART 10 U.K. Northern Ireland trading losses etc

97 U.K. In section 357JJ (restricted deduction: Northern Ireland rate lower than main rate)—

(a) in subsection (1) for “357JC(2), 357JE(2) or 357JG(2)” substitute “ 357JC(2) or (4), 357JG(2) or 357JHB(2) ”, and

(b) in subsection (6) for “section 357JC(1), 357JE(1) or 357JG(1)” substitute “ 357JC(1) or (3), 357JG(1) or 357JHB(1) ”.