{
  "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-147",
  "json_url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-147.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/147",
  "kind": "paragraph",
  "number": "147",
  "heading": null,
  "text": "(1) Section 17 (interpretation of Chapter 4 of Part 2) is amended as follows.\n(2) In subsection (2) (meaning of “carried-back amount”)—\n(a) after paragraph (a) insert—\n“(aa) an amount carried back under section 45F (relief for terminal trade losses),”, and\n(b) in paragraph (c) after “459(1)(b)” insert “ or 463B(1)(b) ”.\n(3) In subsection (3) (meaning of “carried-forward amount”)—\n(a) in paragraph (a) after “forward of” insert “ pre-1 April 2017 ”,\n(b) after paragraph (a) insert—\n“(aa) an amount carried forward under section 45A (carry forward of post 1-April 2017 trade loss against total profits),\n(ab) an amount carried forward under section 45B (carry forward of post-1 April 2017 trade loss against subsequent trade profits),”, and\n(c) in paragraph (i) after “457(3)” insert “ , 463G(6) or 463H(4) ”.",
  "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/147",
    "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."
}