Paragraph 41
(1)
Section 1217MB (use of losses in the completion period) is amended as follows.
(2)
In subsection (1) after “45” insert “ or 45B ”.
(3)
In subsection (2) for “loss relief” substitute “ section 37 and Part 5 of CTA 2010 ”.
Section 1217MB (use of losses in the completion period) is amended as follows.
In subsection (1) after “45” insert “ or 45B ”.
In subsection (2) for “loss relief” substitute “ section 37 and Part 5 of CTA 2010 ”.