# Finance Act 2019, Paragraph 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 ”.

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Source: https://www.legislation.gov.uk/ukpga/2019/1/schedule/10/paragraph/28 (the official version)
Page: https://openlegislation.uk/finance-act-2019/schedule-10/paragraph-28
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.