Finance Act 2019 (c. 1)

SCHEDULES

SCHEDULE 10 U.K. Corporation tax relief for carried-forward losses

Restrictions on deductions from profits U.K.

18 U.K. In section 124A (carry forward of post-1 April 2017 BLAGAB trade losses against subsequent profits) in subsection (5) omit “(but see also section 124D)”.