SCHEDULES
SCHEDULE 10Corporation tax relief for carried-forward losses
Transferred trades
28
In section 676 (disallowance of trading loss on change in ownership of company: company reconstructions)—
(a)
in subsection (2) for the words from “section 944(3)” to “successor company)” substitute “
Chapter 1 of Part 22
”
,
(b)
in subsection (4)(a) after “45” insert “
, 45A, 45B, 303B, 303C or 303D
”
, and
(c)
in subsection (4)(b) for “944(3)” substitute “
Chapter 1 of Part 22
”
.