Paragraph 31
(1)
In section 730C of CTA 2010 (disallowance of deductible amounts: relevant claims)—
(a)
in subsection (2) omit paragraph (aa), and
(b)
in subsection (3A) for “paragraphs (a) to (e)” substitute “ paragraph (a) or (b) ”.
(2)
In Schedule 4 to F(No.2)A 2017 (relief for carried-forward losses) omit paragraph 172.