HC Deb 07 July 1997 vol 297 c739

Resolved,

That provision may be made limiting—

(a) the period for which amounts may be carried back under section 393A of the Income and Corporation Taxes Act 1988 or paragraph 3 of Schedule 8, paragraph 4(3) of Schedule 11 or paragraph 23 of Schedule 15 to the Finance Act 1996; and

(b) the amount that may be allowed by way of group relief on a claim under Chapter IV of Part X of the Income and Corporation Taxes Act 1988.