# Finance (No. 2) Act 2017, Paragraph 146


(1) Section 1 (overview of Act) is amended as follows.
(2) In subsection (2) (list of reliefs provided by Parts 4 to 7) after paragraph (f) insert—
“(fa) group relief for carried-forward losses (see Part 5A),”
(3) After subsection (2) insert—
“(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.”

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Source: https://www.legislation.gov.uk/ukpga/2017/32/schedule/4/paragraph/146 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-146
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.