SCHEDULES
SCHEDULE 4U.K.Relief for carried-forward losses
PART 11 U.K.Minor and consequential amendments
CTA 2010U.K.
174(1)Schedule 4 (index of defined expressions) is amended as follows.U.K.
(2)At the appropriate places insert—
| “the claimant company (in Part 5A) | section 188FD” |
| “the claim period (in Part 5A) | section 188FD” |
| “company (in Part 5A) | section 188FD” |
| ““group relief for carried-forward losses” | section 188AA(4)” |
| “holding company (in Part 5A) | section 188FC(2)” |
| “member of a consortium (in Part 5A) | section 153(2) (applied by section 188FB)” |
| “member of the same group of companies (in Part 5A) | section 152 (applied by section 188FB)” |
| “owned by a consortium (in Part 5A) | section 153(1) and (3) (applied by section 188FB)” |
| “profits (in Part 5A) | section 188FD” |
| ““the specified loss-making period” (in Part 5A) | section 188FD” |
| “75% subsidiary (in Part 5A) | section 151 (applied by section 188FB)” |
| “the surrenderable amounts (in Part 5A) | section 188FD” |
| “the surrendering company (in Part 5A) | section 188FD” |
| “the surrender period (in Part 5A) | section 188FD” |
| “trade (in Part 5A) | section 188FD” |
| “trading company (in Part 5A) | section 188FC(1)” |
(3)In the entry for “75% subsidiary (except in Part 5)” after “Part 5” insert “ and Part 5A ”.