Finance Act 2019 (c. 1)

SCHEDULES

SCHEDULE 10 Corporation tax relief for carried-forward losses

Restrictions on deductions from profits

3 In section 188ED (group relief for carried-forward losses: claimant company’s relevant maximum for overlapping period)—

(a) omit subsection (4), and

(b) in subsection (5) for “(4)” substitute “(3)”.