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
”
.