# Finance (No. 2) Act 2017, Paragraph 166


In section 427 (sales of lessors: no carry back of loss against the income) in subsection (2) after “periods)” insert “ or section 45F (relief for terminal trade losses) ”.

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Source: https://www.legislation.gov.uk/ukpga/2017/32/schedule/4/paragraph/166 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-166
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.