[1217MB Use of losses in the completion period]

[1217MB  Use of losses in the completion period]

[(1)     Subsection (2) applies if a loss made in the separate theatrical trade is carried forward under section 45 [or 45B] of CTA 2010 to the completion period.

(2)     So much (if any) of the loss as is not attributable to relief under section 1217H (see subsection

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