SCHEDULES

SCHEDULE 10U.K.Corporation tax relief for carried-forward losses

Deduction buyingU.K.

31(1)In section 730C of CTA 2010 (disallowance of deductible amounts: relevant claims)—U.K.

(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.