§ 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.