# Finance (No. 2) Act 2017, Paragraph 176


In section 54 (double taxation relief by way of credit: non-trading debits on loan relationships) in subsection (7)—
(a) in paragraph (b) of the definition of “carry-back claim”, after “459(1)(b)” insert “ or 463B(1)(b) ”,
(b) in paragraph (b) of the definition of “carry-forward provision”, after “457(1)” insert “ , 463G(5) or 463H(4) ”, and
(c) in paragraph (b) of the definition of “current-year provision or claim”, after “459(1)(a)” insert “ or 463B(1)(a) ”.

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Source: https://www.legislation.gov.uk/ukpga/2017/32/schedule/4/paragraph/176 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-176
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.