{
  "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-73",
  "json_url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-73.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/73",
  "kind": "paragraph",
  "number": "73",
  "heading": null,
  "text": "(1) Section 674 (disallowance of trading losses) is amended as follows.\n(2) In subsection (2), after “45” insert “ , 45B, 303B or 303D ”.\n(3) After subsection (2) insert—\n“(2A) No relief may be given under section 45A or 303C for a loss made by the company in an accounting period beginning before the change in ownership by carrying forward the loss and deducting it from a company's total profits of an accounting period ending after the change in ownership.”",
  "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/73",
    "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."
}