# Finance (No. 2) Act 2017, Paragraph 86


(1) Section 702 (apportionment of amounts) is amended as follows.
(2) In subsection (2), in column 1 of row 5 of the table, for the words from “of CTA 2009” to the end substitute “, 463G(6) or 463H(4) of CTA 2009.
(3) In subsection (2), in column 1 of row 7 of the table, for “debit of” substitute “ loss on intangible fixed assets for ”.
(4) Where the change in ownership referred to in section 692(1) occurs before 13 July 2017 this paragraph has effect as if sub-paragraph (2) provided as follows—
“(2) In subsection (2), in column 1 of row 5 in the table, for the words from “of CTA 2009” to the end substitute “or 463G(6) of CTA 2009.”

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Source: https://www.legislation.gov.uk/ukpga/2017/32/schedule/4/paragraph/86 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-86
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.