SCHEDULES

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

PART 12 U.K. Commencement etc

Part 10 U.K.

193 U.K. Section 5(4) to (6) of CT(NI)A 2015 (commencement) has effect as if references to Part 8B of CTA 2010 were to that Part as amended by Part 10 of this Schedule.