{
  "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-159",
  "json_url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-159.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/159",
  "kind": "paragraph",
  "number": "159",
  "heading": null,
  "text": "In section 137 (giving of group relief: deduction from total profits) in subsection (5) (list of deductions to be made after group relief is given)—\n(a) omit “and” at the end of paragraph (b),\n(b) in paragraph (c) for “or 459” substitute “ , 459 or 463B ”, and\n(c) after paragraph (c) insert\n“, and\n(d) under section 188CK (giving of group relief for carried-forward losses: deductions from total profits)”.",
  "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/159",
    "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."
}