# Finance (No. 2) Act 2017, Paragraph 153


(1) Section 59 (restriction on relief for members of LLPs) 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/153 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-153
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.