433(1) The restrictions in subsections (2), (5) and (6) apply to the restricted loss amount.
433(2) Relief is not to be given to the company under any provision specified in subsection (3) in respect of the restricted loss amount, except by way of set off against any relevant leasing income (see subsection (4)).
433(3) Those provisions are–
(a)section 45 (carry forward of pre-1 April 2017 trade loss against subsequent trade profits),
(ab)section 45B (carry forward of post-1 April 2017 trade loss against subsequent trade profits),
(b)section 62 (relief for losses made in UK property business),