# Finance (No. 2) Act 2017, Paragraph 130


(1) Section 364 (group relief claims involving impaired or released consortium debts) is amended as follows.
(2) In subsection (4) at the end insert
“, and
“group relief” means—
(a) group relief under Part 5 of CTA 2010 (see section 97(2) of that Act), and
(b) group relief for carried-forward losses under Part 5A of CTA 2010 (see section 188AA(4) of that Act).”
(3) In subsection (5) for “or 144” substitute “ , 144 or 188DH ”.

---
Source: https://www.legislation.gov.uk/ukpga/2017/32/schedule/4/paragraph/130 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-130
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.