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”.