Paragraph 138
In section 1158(2) (restriction on losses carried forward where land remediation 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 1158(2) (restriction on losses carried forward where land remediation tax credit claimed)—
for “section 45” substitute “ sections 45, 45A and 45B ”, and
omit “trading” in the second place that word occurs.