CTA 2010U.K.
4U.K.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),”.
5U.K.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”. |