http://www.legislation.gov.uk/id/ukpga/2019/1/schedule/10/enacted

SCHEDULES

SCHEDULE 10Corporation tax relief for carried-forward losses

18Restrictions on deductions from profits

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)”.