Finance Act 2020 (c. 14)

SCHEDULES

SCHEDULE 4 U.K. Corporate capital losses

PART 1 U.K. Corporate capital loss restriction

Minor and consequential amendments to Part 7ZA of CTA 2010 U.K.

27 U.K. In section 269ZD (restriction on deductions from total profits) omit subsection (6) (meaning of a company's “deductions allowance”).