# Finance (No. 2) Act 2017, Paragraph 139


In section 1201 (film tax credit claimable if company has surrenderable loss) in subsection (2B)(b) after “45” insert “ or 45B ”.

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Source: https://www.legislation.gov.uk/ukpga/2017/32/schedule/4/paragraph/139 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-139
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.