Paragraph 363
In section 41(4) (restriction of losses by reference to capital allowances)—
(a)
in paragraph (b)—
(i)
omit “any relief given under section 30 of the Taxes Act or”, and
(ii)
after “ITTOIA 2005” insert “ or section 254 of CTA 2009 ”, and
(b)
in paragraph (c)—
(i)
omit “section 91 of the Taxes Act or”, and
(ii)
after “ITTOIA 2005” insert “ or section 147 of CTA 2009. ”