# Corporation Tax Act 2009, 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. ”

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Source: https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/363 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/schedule-1/paragraph-363
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.