# Finance (No. 2) Act 2017, Paragraph 36


(1) Section 1217DA (restriction on use of losses while video game in development) is amended as follows.
(2) In subsection (2)—
(a) after “45” insert “ or 45B ”, and
(b) for “set against” substitute “ deducted from ”.
(3) After subsection (2) insert—
“(3) If the loss is carried forward under section 45 or 45B of CTA 2010 and deducted from profits of the separate video game trade in a subsequent period, the deduction is to be ignored for the purposes of section 269ZB of CTA 2010 (restriction on deductions from trading profits).”

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Source: https://www.legislation.gov.uk/ukpga/2017/32/schedule/4/paragraph/36 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-36
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.