Finance (No. 2) Act 2017

CTA 2010

174 (1) Schedule 4 (index of defined expressions) is amended as follows.

(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”.