# Finance (No. 2) Act 2017, Paragraph 152


(1) Section 56 (restriction on reliefs for limited partners) is amended as follows.
(2) In subsection (2)—
(a) in paragraph (a) after “37” insert “ or 45A ”,
(b) omit “or” at the end of paragraph (a), and
(c) after paragraph (b) insert
“, or
(c) under Part 5A (group relief for carried-forward losses)”.
(3) In subsection (4)—
(a) after “37” insert “ or 45A ”, and
(b) after “5” insert “ or 5A ”.

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Source: https://www.legislation.gov.uk/ukpga/2017/32/schedule/4/paragraph/152 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-152
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.

