SCHEDULES

SCHEDULE 4Relief for carried-forward losses

PART 11Minor and consequential amendments

146CTA 2010

1

Section 1 (overview of Act) is amended as follows.

2

In subsection (2) (list of reliefs provided by Parts 4 to 7) after paragraph (f) insert—

fa

group relief for carried-forward losses (see Part 5A),

3

After subsection (2) insert—

2A

Part 7ZA contains provision restricting the amount of certain deductions which may be made in calculating the profits of a company on which corporation tax is chargeable.