# Finance (No. 2) Act 2017, Paragraph 69


(1) Section 730F of CTA 2010 (meaning of “relevant carried-forward loss”) is amended as follows.
(2) In subsection (1)—
(a) after paragraph (a) insert—
“(aa) a carried-forward UK property business loss (see subsection (2A),”;
(b) after paragraph (b) insert—
“(ba) a carried-forward non-trading loss on intangible fixed assets (see subsection (3A),”.
(3) In subsection (2)—
(a) after “45” insert “ , 45A or 45B ”;
(b) omit “against subsequent trade profits”.
(4) In subsection (3), after “457” insert “ , 463G or 463H ”.
(5) After subsection (2) insert—
“(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).”
(6) After subsection (3) insert—
“(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).”
(7) At the end insert—
“(5) In this section “non-trading loss on intangible fixed assets” is to be read in accordance with Part 8 of CTA 2009.”

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Source: https://www.legislation.gov.uk/ukpga/2017/32/schedule/4/paragraph/69 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-69
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.