# Finance (No. 2) Act 2017, 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) ”.

---
Source: https://www.legislation.gov.uk/ukpga/2017/32/schedule/4/paragraph/177 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-177
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.