SCHEDULES
SCHEDULE 2Restrictions applying to certain deductions made by banking companies
PART 2Consequential amendments
CTA 2010
4
In section 1 of CTA 2010 (overview of Act), in subsection (3)—
a
for “Parts 8” substitute “
Parts 7A
”
, and
b
before paragraph (a) insert—
za
banking companies (see Part 7A),
5
In Schedule 4 to CTA 2010 (index of defined expressions), at the appropriate place insert—
banking company (in Part 7A)
section 269B
building society (in Chapter 3 of Part 7A)
section 269CN
company tax return (in Chapter 3 of Part 7A)
section 269CN
group (in Part 7A)
section 269BD
HMRC (in Chapter 3 of Part 7A)
section 269CN
partnership (in Chapter 3 of Part 7A)
section 269CN
pre-2015 carried-forward management expenses (in Chapter 3 of Part 7A)
section 269CC(4)
pre-2015 carried-forward non-trading deficit (in Chapter 3 of Part 7A)
section 269CB(4)
pre-2015 carried-forward trading loss (in Chapter 3 of Part 7A)
section 269CA(4)
relevant carried-forward loss (in Chapter 3 of Part 7A)
section 269CN
relevant non-trading profits (in Chapter 3 of Part 7A)
section 269CN
relevant profits (in Chapter 3 of Part 7A)
section 269CN
relevant regulated activity (in Part 7A)
section 269BB
relevant trading profits (in Chapter 3 of Part 7A)
section 269CN
start-up period (in Chapter 3 of Part 7A)
section 269CG