# Finance (No. 2) Act 2017, Paragraph 165


In section 398D (sales of lessors: restrictions on use of losses etc) after subsection (2) insert—
“(2A) Group relief for carried-forward losses is not to be given under Part 5A against so much of the total profits of A as are attributable to the carrying on of the relevant activity.”

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Source: https://www.legislation.gov.uk/ukpga/2017/32/schedule/4/paragraph/165 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-165
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.