Paragraph 124

(1)

Section 212Q (restrictions on capital allowance buying when there are postponed allowances) is amended as follows.

(2)

In subsection (4) after “37,” insert “ 45A, ”.

(3)

In subsection (6)—

(a)

after “may not be set off” insert “ by a company (“the claimant company”) ”,

(b)

after “CTA 2010” insert “ or group relief for carried forward losses in accordance with Part 5A of CTA 2010 ”, and

(c)

omit “by a company (“the claimant company”)”.