SCHEDULES
SCHEDULE 10Corporation tax relief for carried-forward losses
31Deduction buying
1
In section 730C of CTA 2010 (disallowance of deductible amounts: relevant claims)—
a
in subsection (2) omit paragraph (aa), and
b
in subsection (3A) for “paragraphs (a) to (e)” substitute “paragraph (a) or (b)”.
2
In Schedule 4 to F(No.2)A 2017 (relief for carried-forward losses) omit paragraph 172.