Restrictions on deductions from profits
3In 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)”.
3In 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)”.