{
  "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-69",
  "json_url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-69.json",
  "legislation": "ukpga/2017/32",
  "legislation_title": "Finance (No. 2) Act 2017",
  "legislation_url": "https://openlegislation.uk/finance-no-2-act-2017",
  "path": "schedule/4/paragraph/69",
  "kind": "paragraph",
  "number": "69",
  "heading": null,
  "text": "(1) Section 730F of CTA 2010 (meaning of “relevant carried-forward loss”) is amended as follows.\n(2) In subsection (1)—\n(a) after paragraph (a) insert—\n“(aa) a carried-forward UK property business loss (see subsection (2A),”;\n(b) after paragraph (b) insert—\n“(ba) a carried-forward non-trading loss on intangible fixed assets (see subsection (3A),”.\n(3) In subsection (2)—\n(a) after “45” insert “ , 45A or 45B ”;\n(b) omit “against subsequent trade profits”.\n(4) In subsection (3), after “457” insert “ , 463G or 463H ”.\n(5) After subsection (2) insert—\n“(2A) “Carried-forward UK property business loss”, in relation to a company and an accounting period, means a loss in a UK property business carried on by the company which is carried forward from a previous accounting period under section 62(5).”\n(6) After subsection (3) insert—\n“(3A) “Carried-forward non-trading loss on intangible fixed assets”, in relation to a company and an accounting period, means a non-trading loss on intangible fixed assets which is carried forward from a previous accounting period under section 753 of CTA 2009 (treatment of non-trading losses).”\n(7) At the end insert—\n“(5) In this section “non-trading loss on intangible fixed assets” is to be read in accordance with Part 8 of CTA 2009.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2017/32/schedule/4/paragraph/69",
    "retrieved_at": "2026-10-29T09:05:16.335265+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}