Paragraph 3
In section 188ED (group relief for carried-forward losses: claimant company's relevant maximum for overlapping period)—
(a)
omit subsection (4), and
(b)
in subsection (5) for “(4)” substitute “ (3) ”.
In section 188ED (group relief for carried-forward losses: claimant company's relevant maximum for overlapping period)—
omit subsection (4), and
in subsection (5) for “(4)” substitute “ (3) ”.