# Finance Act 2019, 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.

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Source: https://www.legislation.gov.uk/ukpga/2019/1/schedule/10/paragraph/31 (the official version)
Page: https://openlegislation.uk/finance-act-2019/schedule-10/paragraph-31
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.