{
  "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-174",
  "json_url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-174.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/174",
  "kind": "paragraph",
  "number": "174",
  "heading": null,
  "text": "(1) Schedule 4 (index of defined expressions) is amended as follows.\n(2) At the appropriate places insert—\n“\nthe claimant company (in Part 5A)\nsection 188FD\n”\n“\nthe claim period (in Part 5A)\nsection 188FD\n”\n“\ncompany (in Part 5A)\nsection 188FD\n”\n“\n“group relief for carried-forward losses”\nsection 188AA(4)\n”\n“\nholding company (in Part 5A)\nsection 188FC(2)\n”\n“\nmember of a consortium (in Part 5A)\nsection 153(2) (applied by section 188FB)\n”\n“\nmember of the same group of companies (in Part 5A)\nsection 152 (applied by section 188FB)\n”\n“\nowned by a consortium (in Part 5A)\nsection 153(1) and (3) (applied by section 188FB)\n”\n“\nprofits (in Part 5A)\nsection 188FD\n”\n“\n“the specified loss-making period” (in Part 5A)\nsection 188FD\n”\n“\n75% subsidiary (in Part 5A)\nsection 151 (applied by section 188FB)\n”\n“\nthe surrenderable amounts (in Part 5A)\nsection 188FD\n”\n“\nthe surrendering company (in Part 5A)\nsection 188FD\n”\n“\nthe surrender period (in Part 5A)\nsection 188FD\n”\n“\ntrade (in Part 5A)\nsection 188FD\n”\n“\ntrading company (in Part 5A)\nsection 188FC(1)\n”\n(3) In the entry for “75% subsidiary (except in Part 5)” after “Part 5” insert “ and Part 5A ”.",
  "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/174",
    "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."
}