(1)In section 307 “carried-back amount” means—
(a)an amount carried back under section 389(2) of CTA 2009 (deficits of insurance companies),
(b)an amount carried back as a result of a claim under section 459(1)(b) of CTA 2009 (non-trading deficits from loan relationships), or
(c)an amount carried back under section 37(3)(b) of CTA 2010 (relief for trade losses against total profits).
(2)In section 307 “carried-forward amount” means—
(a)an amount carried forward under section 76(12) or (13) of ICTA (certain expenses of insurance companies),
(b)an amount carried forward under section 436A(4) of ICTA (insurance companies: losses from gross roll-up business),
(c)an amount carried forward under section 8(1)(b) of TCGA 1992 (allowable losses),
(d)an amount carried forward under section 391(2) of CTA 2009 (deficits of insurance companies),
(e)an amount carried forward under section 457(3) of CTA 2009 (non-trading deficits from loan relationships),
(f)an amount carried forward under section 753(3) of CTA 2009 (non-trading loss on intangible fixed assets),
(g)an amount carried forward under section 925(3) of CTA 2009 (patent income: relief for expenses),
(h)an amount carried forward under section 1223 of CTA 2009 (expenses of management and other amounts),
(i)an amount carried forward under section 45(4) of CTA 2010 (carry forward of trade loss against subsequent trade profit),
(j)an amount carried forward under section 62(5) of CTA 2010 (relief for losses made UK property business),
(k)an amount carried forward under section 63(3) of CTA 2010 (company with investment business ceasing to carry on UK property business),
(l)an amount carried forward under section 66(3) of CTA 2010 (relief for losses made in overseas property business), or
(m)an amount carried forward under section 91(6) of CTA 2010 (relief for losses from miscellaneous transactions).