Sch 10 para 31
(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.