# Finance (No. 2) Act 2017, Paragraph 73


(1) Section 674 (disallowance of trading losses) is amended as follows.
(2) In subsection (2), after “45” insert “ , 45B, 303B or 303D ”.
(3) After subsection (2) insert—
“(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.”

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Source: https://www.legislation.gov.uk/ukpga/2017/32/schedule/4/paragraph/73 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-73
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.