# Finance (No. 2) Act 2017, Paragraph 25


(1) Section 124 (carry forward of BLAGAB trade losses against subsequent profits) is amended as follows.
(2) In the heading, after “of” insert “ pre-1 April 2017 ”.
(3) In subsection (1), after “accounting period” insert “ beginning before 1 April 2017 ”.
(4) In subsection (5), at the end insert “ (but see also section 124D) ”.

---
Source: https://www.legislation.gov.uk/ukpga/2017/32/schedule/4/paragraph/25 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-25
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.