{
  "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-173",
  "json_url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-173.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/173",
  "kind": "paragraph",
  "number": "173",
  "heading": null,
  "text": "(1) Section 888 (restrictions on leasing partnership losses) is amended as follows.\n(2) In subsection (3) after “37” insert “ or 45A ”.\n(3) In subsection (4)—\n(a) after “set off” insert\n“— ”, and\n(a)\n(b) at the end insert\n“, or\n(b) by way of group relief for carried-forward losses in accordance with Chapter 2 of Part 5A (surrender of company's carried-forward losses etc)”.\n(4) In subsection (6) in the definition of “relevant loss relief provision”—\n(a) in paragraph (a) after “of” insert “ pre-1 April 2017 ”, and\n(b) after that paragraph insert—\n“(ab) section 45B (carry forward of post-1 April 2017 trade loss against subsequent trade 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/173",
    "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."
}