Paragraph 189

In section 127 (no relief against policyholders' share of I-E profit), in subsection (3)—

(a)

before paragraph (a) insert—

“(za)
relief under section 124B (relief of excess carried-forward BLAGAB trade losses against total profits),”;

(b)

after paragraph (c) insert—

“(ca)
relief under Chapter 3 of Part 5A of CTA 2010 (group relief for carried-forward losses),”.