Point in time view as at 01/03/2024.
There are currently no known outstanding effects for the Finance Act 2021, Paragraph 4.
4U.K.In section 137 of CTA 2010 (deductions from total profits for claims for group relief), in subsection (5)—
(a)omit paragraph (d);
(b)at the end insert—
“(e)of a type to which section 269ZB(2), 269ZBA(2), 269ZC(2) or 269ZD(2) of Part 7ZA (restrictions on deductions for carried-forward losses and other amounts) could apply.”
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