Finance Act 2015

This adran has no associated Nodiadau Esboniadol

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.