# Finance (No. 2) Act 2017, Paragraph 147


(1) Section 17 (interpretation of Chapter 4 of Part 2) is amended as follows.
(2) In subsection (2) (meaning of “carried-back amount”)—
(a) after paragraph (a) insert—
“(aa) an amount carried back under section 45F (relief for terminal trade losses),”, and
(b) in paragraph (c) after “459(1)(b)” insert “ or 463B(1)(b) ”.
(3) In subsection (3) (meaning of “carried-forward amount”)—
(a) in paragraph (a) after “forward of” insert “ pre-1 April 2017 ”,
(b) after paragraph (a) insert—
“(aa) an amount carried forward under section 45A (carry forward of post 1-April 2017 trade loss against total profits),
(ab) an amount carried forward under section 45B (carry forward of post-1 April 2017 trade loss against subsequent trade profits),”, and
(c) in paragraph (i) after “457(3)” insert “ , 463G(6) or 463H(4) ”.

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Source: https://www.legislation.gov.uk/ukpga/2017/32/schedule/4/paragraph/147 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-147
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.