Textual Amendments
F1Sch. 28A heading substituted (28.9.2004 with effect in accordance with art. 1(2) of the amending S.I.) by virtue of The Finance Act 2004, Sections 38 to 40 and 45 and Schedule 6 (Consequential Amendment of Enactments) Order 2004 (S.I. 2004/2310), art. 2, Sch. para. 39(11)
Modifications etc. (not altering text)
C1Sch. 28A modified (22.7.2004) by Finance Act 2004 (c. 12), s. 43(7)
6The amounts in issue referred to in section 768B(4)(c) are—
(a)[F2the amount of any expenses of management referable to the accounting period ([F3within the meaning of Chapter 2 of Part 16 of CTA 2009])] being divided, except any such expenses as would (apart from section 768B) be deductible in computing profits otherwise than [F4under section 1219 of CTA 2009 (expenses of management of a company's investment business)];
(b)the amount of any charges which are paid in that accounting period wholly and exclusively for the purposes of the company’s business;
(c)the amount of any excess carried forward under [F5section 1223 of CTA 2009 (expenses of management carried forward)] to the accounting period being divided;
(d)the amount of any allowances falling to be made for that accounting period by virtue of [F6section 253 of the Capital Allowances Act] which would (apart from section 768B) be added to the expenses of management for that accounting period by virtue of [F7section 1233 of CTA 2009 (excess capital allowances)];
[F8(da)the amount (if any) of the adjusted [F9non-trading profits] or non-trading deficit of the company for that accounting period [F10(other than one within sub-paragraph (dc) below)] ;
(db)the amount of any non-trading debit (other than one within sub-paragraph F11. . . (dd) below) that falls to be brought into account for that accounting period for the purposes of [F12Part 5 of CTA 2009] (loan relationships) in respect of any debtor relationship of the company;
(dc)the amount of any non-trading [F13deficit carried forward to that accounting period under][F14section 457(1) of CTA 2009] (carried forward deficit not set off against profits);
(dd)F15. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]
[F16(de)the amount of any non-trading credits or debits in respect of intangible fixed assets that fall to be brought into account for that period under [F17section 751 of CTA 2009];
(df)the amount of any non-trading loss on intangible fixed assets carried forward to that accounting period under [F18section 753(3) of CTA 2009];]
(e)any other amounts by reference to which the profits or losses of that accounting period would (apart from section 768B) be calculated.
Textual Amendments
F2Words in Sch. 28A para. 6(a) substituted (28.9.2004 with effect in accordance with art. 1(2) of the amending S.I.) by The Finance Act 2004, Sections 38 to 40 and 45 and Schedule 6 (Consequential Amendment of Enactments) Order 2004 (S.I. 2004/2310), art. 2, Sch. para. 39(2)
F3Words in Sch. 28A para. 6(a) substituted (1.4.2009 with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), Sch. 1 para. 290(2)(a)(i) (with Sch. 2 Pts. 1, 2)
F4Words in Sch. 28A para. 6(a) substituted (1.4.2009 with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), Sch. 1 para. 290(2)(a)(ii) (with Sch. 2 Pts. 1, 2)
F5Words in Sch. 28A para. 6(c) substituted (1.4.2009 with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), Sch. 1 para. 290(2)(b) (with Sch. 2 Pts. 1, 2)
F6Words in Sch. 28A para. 6(d) substituted (with effect in accordance with s. 579 of the amending Act) by Capital Allowances Act 2001 (c. 2), Sch. 2 para. 67(1)
F7Words in Sch. 28A para. 6(d) substituted (1.4.2009 with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), Sch. 1 para. 290(2)(c) (with Sch. 2 Pts. 1, 2)
F8Sch. 28A para. 6(da)-(dd) inserted (with effect in accordance with s. 105(1) of the amending Act) by Finance Act 1996 (c. 8), Sch. 14 para. 54(1) (with Sch. 15)
F9Words in Sch. 28A para. 6(da) substituted (1.4.2009 with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), Sch. 1 para. 290(2)(d) (with Sch. 2 Pts. 1, 2)
F10Words in Sch. 28A para. 6(da) inserted (retrospectively) by Finance Act 1998 (c. 36), s. 82(3)(a)(4)
F11Words in Sch. 28A para. 6(db) repealed (retrospectively) by Finance Act 1998 (c. 36), s. 82(3)(b)(4), Sch. 27 Pt. 3(17), Note
F12Words in Sch. 28A para. 6(db) substituted (1.4.2009 with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), Sch. 1 para. 290(2)(e) (with Sch. 2 Pts. 1, 2)
F13Words in Sch. 28A para. 6(dc) substituted (retrospectively) by Finance Act 1998 (c. 36), s. 82(3)(c)(4)
F14Words in Sch. 28A para. 6(dc) substituted (1.4.2009 with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), Sch. 1 para. 290(2)(f) (with Sch. 2 Pts. 1, 2)
F15Sch. 28A para. 6(dd) repealed (1.4.2009 with effect in accordance with s. 1329(1) of the repealing Act) by Corporation Tax Act 2009 (c. 4), Sch. 1 para. 290(2)(g), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)
F16Sch. 28A para. 6(de)(df) inserted (24.7.2002) by Finance Act 2002 (c. 23), Sch. 30 para. 4(4)
F17Words in Sch. 28A para. 6(de) substituted (1.4.2009 with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), Sch. 1 para. 290(2)(h) (with Sch. 2 Pts. 1, 2)
F18Words in Sch. 28A para. 6(df) substituted (1.4.2009 with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), Sch. 1 para. 290(2)(i) (with Sch. 2 Pts. 1, 2)