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.