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Finance Act 2021

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This is the original version (as it was originally enacted).

Amendments of section 137 of CTA 2010

4In 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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