# Finance (No. 2) Act 2017, 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.

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Source: https://www.legislation.gov.uk/ukpga/2017/32/schedule/4/paragraph/135 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-135
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.