Paragraph 137
In section 1153 (amount of loss which is “unrelieved”)—
(a)
in subsection (1)(c) after “Part 5” insert “ or Part 5A ”, and
(b)
in subsection (2)(a) after “45” insert “ , 45A, 45B ”.
In section 1153 (amount of loss which is “unrelieved”)—
in subsection (1)(c) after “Part 5” insert “ or Part 5A ”, and
in subsection (2)(a) after “45” insert “ , 45A, 45B ”.