# Finance (No. 2) Act 2017, Paragraph 144


In section 1223 (carry forward expenses of management and other amounts), in subsection (1)(b), after sub-paragraph (i) (as inserted by paragraph 6(2)(b)) insert—
“(ii) section 269ZD of CTA 2010 (restrictions on deductions from total profits) has effect for the accounting period, or”.
(iii)

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Source: https://www.legislation.gov.uk/ukpga/2017/32/schedule/4/paragraph/144 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-144
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.