69(1)Section 730F of CTA 2010 (meaning of “relevant carried-forward loss”) is amended as follows.
(2)In subsection (1)—
(a)after paragraph (a) insert—
“(aa)a carried-forward UK property business loss (see subsection (2A),”;
(b)after paragraph (b) insert—
“(ba)a carried-forward non-trading loss on intangible fixed assets (see subsection (3A),”.
(3)In subsection (2)—
(a)after “45” insert “, 45A or 45B”;
(b)omit “against subsequent trade profits”.
(4)In subsection (3), after “457” insert “, 463G or 463H”.
(5)After subsection (2) insert—
“(2A)“Carried-forward UK property business loss”, in relation to a company and an accounting period, means a loss in a UK property business carried on by the company which is carried forward from a previous accounting period under section 62(5).”
(6)After subsection (3) insert—
“(3A)“Carried-forward non-trading loss on intangible fixed assets”, in relation to a company and an accounting period, means a non-trading loss on intangible fixed assets which is carried forward from a previous accounting period under section 753 of CTA 2009 (treatment of non-trading losses).”
(7)At the end insert—
“(5)In this section “non-trading loss on intangible fixed assets” is to be read in accordance with Part 8 of CTA 2009.”