# Finance (No. 2) Act 2017, Paragraph 173


(1) Section 888 (restrictions on leasing partnership losses) is amended as follows.
(2) In subsection (3) after “37” insert “ or 45A ”.
(3) In subsection (4)—
(a) after “set off” insert
“— ”, and
(a)
(b) at the end insert
“, or
(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)”.
(4) In subsection (6) in the definition of “relevant loss relief provision”—
(a) in paragraph (a) after “of” insert “ pre-1 April 2017 ”, and
(b) after that paragraph insert—
“(ab) section 45B (carry forward of post-1 April 2017 trade loss against subsequent trade profits),”.

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Source: https://www.legislation.gov.uk/ukpga/2017/32/schedule/4/paragraph/173 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-173
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.