# Finance (No. 2) Act 2017, Paragraph 174


(1) Schedule 4 (index of defined expressions) is amended as follows.
(2) At the appropriate places insert—
“
the claimant company (in Part 5A)
section 188FD
”
“
the claim period (in Part 5A)
section 188FD
”
“
company (in Part 5A)
section 188FD
”
“
“group relief for carried-forward losses”
section 188AA(4)
”
“
holding company (in Part 5A)
section 188FC(2)
”
“
member of a consortium (in Part 5A)
section 153(2) (applied by section 188FB)
”
“
member of the same group of companies (in Part 5A)
section 152 (applied by section 188FB)
”
“
owned by a consortium (in Part 5A)
section 153(1) and (3) (applied by section 188FB)
”
“
profits (in Part 5A)
section 188FD
”
“
“the specified loss-making period” (in Part 5A)
section 188FD
”
“
75% subsidiary (in Part 5A)
section 151 (applied by section 188FB)
”
“
the surrenderable amounts (in Part 5A)
section 188FD
”
“
the surrendering company (in Part 5A)
section 188FD
”
“
the surrender period (in Part 5A)
section 188FD
”
“
trade (in Part 5A)
section 188FD
”
“
trading company (in Part 5A)
section 188FC(1)
”
(3) In the entry for “75% subsidiary (except in Part 5)” after “Part 5” insert “ and Part 5A ”.

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Source: https://www.legislation.gov.uk/ukpga/2017/32/schedule/4/paragraph/174 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-174
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.