Paragraph 178
In section 156(1) (meaning of “losses” in Part 4)—
(a)
in paragraph (e) after “Chapter 16” insert “ or Chapter 16A ”,
(b)
omit “or” at the end of paragraph (f), and
(c)
after paragraph (g) insert
“, or
(h)Part 5A of CTA 2010 (group relief for carried-forward losses).”