SCHEDULES
SCHEDULE 4Relief for carried-forward losses
PART 11Minor and consequential amendments
TIOPA 2010
177
In section 55 (double taxation relief by way of credit: current year's non-trading deficits on loan relationships)—
a
in subsection (4)(b), after “459(1)(a)” insert “
or 463B(1)(a)
”
, and
b
in subsection (5), for “or 459(1)(a)” substitute “
, 459(1)(a) or 463B(1)(a)
”
.