# Finance (No. 2) Act 2017, Paragraph 64


(1) Section 944 (modified application of Chapter 2 of Part 4) is amended as follows.
(2) In the heading for “Chapter 2 of Part 4” substitute “ section 45 ”.
(3) Omit subsections (1) and (2).
(4) In subsection (3)—
(a) for “Relief” substitute “ If this Chapter applies to a transfer of a trade, relief ”, and
(b) after “carry forward of” insert “ pre-1 April 2017 ”.
(5) In subsection (4) after paragraph (a) insert—
“(ab) any claim made by the predecessor under section 45F in reliance on subsection (2) of section 944C,”.

---
Source: https://www.legislation.gov.uk/ukpga/2017/32/schedule/4/paragraph/64 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-64
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.