Restrictions on deductions from profits
12In section 269ZV (group allowance allocation statement: requirements and effects) after subsection (5) insert—
“(5A)In its application in relation to a listed company that is the ultimate parent (see section 269ZZB(3)) of each other company in the group, subsection (5) has effect as if after “the group” in paragraph (b) of the definition of DAP there was inserted “and was not a member of any other group”.