# Finance (No. 2) Act 2017, Paragraph 63


Before section 944 (but after the italic heading preceding that section) insert—
“Disapplication of section 39
943A If this Chapter applies to a transfer of a trade, section 39 (terminal losses: extension of periods for which relief may be given) does not apply in relation to a claim under section 37 by the predecessor for relief for a loss made in the transferred trade.”

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Source: https://www.legislation.gov.uk/ukpga/2017/32/schedule/4/paragraph/63 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-63
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.