Paragraph 177
In section 55 (double taxation relief by way of credit: current year's non-trading deficits on loan relationships)—
(a)
in subsection (4)(b), after “459(1)(a)” insert “ or 463B(1)(a) ”, and
(b)
in subsection (5), for “or 459(1)(a)” substitute “ , 459(1)(a) or 463B(1)(a) ”.