Paragraph 135
In section 1062(2) (restriction on losses carried forward where R&D tax credit claimed)—
(a)
for “section 45” substitute “ sections 45, 45A and 45B ”, and
(b)
omit “trading” in the second place that word occurs.
In section 1062(2) (restriction on losses carried forward where R&D tax credit claimed)—
for “section 45” substitute “ sections 45, 45A and 45B ”, and
omit “trading” in the second place that word occurs.