# Finance (No. 2) Act 2017, 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”)”.

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Source: https://www.legislation.gov.uk/ukpga/2017/32/schedule/4/paragraph/124 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-124
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.