# Finance (No. 2) Act 2017, Paragraph 115


In Paragraph 71 (notice of consent) after sub-paragraph (1) insert—
“(1A) Notice of consent given in respect of a claim for carried-forward losses made under section 188CC of the Corporation Tax Act 2010 must also state which accounting period of the surrendering company is the specified loss-making period.
Otherwise the notice is ineffective.”

---
Source: https://www.legislation.gov.uk/ukpga/2017/32/schedule/4/paragraph/115 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-115
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.