{
  "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-130",
  "json_url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-130.json",
  "legislation": "ukpga/2017/32",
  "legislation_title": "Finance (No. 2) Act 2017",
  "legislation_url": "https://openlegislation.uk/finance-no-2-act-2017",
  "path": "schedule/4/paragraph/130",
  "kind": "paragraph",
  "number": "130",
  "heading": null,
  "text": "(1) Section 364 (group relief claims involving impaired or released consortium debts) is amended as follows.\n(2) In subsection (4) at the end insert\n“, and\n“group relief” means—\n(a) group relief under Part 5 of CTA 2010 (see section 97(2) of that Act), and\n(b) group relief for carried-forward losses under Part 5A of CTA 2010 (see section 188AA(4) of that Act).”\n(3) In subsection (5) for “or 144” substitute “ , 144 or 188DH ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2017/32/schedule/4/paragraph/130",
    "retrieved_at": "2026-10-29T09:05:16.335265+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}