Paragraph 4

In section 137 of CTA 2010 (deductions from total profits for claims for group relief), in subsection (5)—

(a)

omit paragraph (d);

(b)

at the end insert—

“(e)
of a type to which section 269ZB(2), 269ZBA(2), 269ZC(2) or 269ZD(2) of Part 7ZA (restrictions on deductions for carried-forward losses and other amounts) could apply.”