SCHEDULES

SCHEDULE 8U.K.Relief from corporation tax for losses and other amounts

PART 2 U.K.Other amendments of CTA 2010

Amendments of Part 5A of CTA 2010U.K.

7(1)Section 188DD (claimant company's relevant maximum for overlapping period) is amended as follows.U.K.

(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 ”.