{
  "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-146",
  "json_url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-146.json",
  "legislation": "ukpga/2017/32",
  "legislation_title": "Finance (No. 2) Act 2017",
  "legislation_url": "https://openlegislation.uk/finance-no-2-act-2017",
  "path": "schedule/4/paragraph/146",
  "kind": "paragraph",
  "number": "146",
  "heading": null,
  "text": "(1) Section 1 (overview of Act) is amended as follows.\n(2) In subsection (2) (list of reliefs provided by Parts 4 to 7) after paragraph (f) insert—\n“(fa) group relief for carried-forward losses (see Part 5A),”\n(3) After subsection (2) insert—\n“(2A) Part 7ZA contains provision restricting the amount of certain deductions which may be made in calculating the profits of a company on which corporation tax is chargeable.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2017/32/schedule/4/paragraph/146",
    "retrieved_at": "2026-10-29T09:05:16.335265+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}