SCHEDULES

SCHEDULE 8Relief from corporation tax for losses and other amounts

PART 2Other amendments of CTA 2010

Amendments of Part 5A of CTA 2010

7

1

Section 188DD (claimant company's relevant maximum for overlapping period) is amended as follows.

2

In subsection (3), for “269ZD(6)” substitute “ 269ZDA ”.

3

In subsection (3A)—

a

in paragraph (a), for “qualifying trading profits and qualifying non-trading profits” substitute “ modified total profits ”;

b

in paragraph (b), for “in determining” substitute “ which could be relieved against ”.