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,”.