CTA 2010U.K.
4U.K.CTA 2010 is amended as follows.
5U.K.In section 269A (overview of Part 7A), at the end insert—
“(4)Chapter 4 contains provision for a surcharge on banking companies.”
6U.K.In Schedule 4 to CTA 2010 (index of defined expressions), at the appropriate places insert—
| “the appropriate person (in Chapter 4 of Part 7A) | section 269DF(9)” |
| “chargeable accounting period (in Chapter 4 of Part 7A) | section 269DA(1)” |
| “company tax return (in Chapter 4 of Part 7A) | section 269DO” |
| “group allowance allocation statement (in Chapter 4 of Part 7A) | section 269DO” |
| “group allowance nomination (in Chapter 4 of Part 7A) | section 269DF(1)” |
| “group surcharge allowance (in Chapter 4 of Part 7A) | section 269DF” |
| “HMRC (in Chapter 4 of Part 7A) | section 269DO” |
| “nominated company (in Chapter 4 of Part 7A) | section 269DF(1)” |
| “surcharge allowance (in Chapter 4 of Part 7A) | section 269DA(3) and (4)” |
| “surcharge profits (in Chapter 4 of Part 7A) | section 269DA(2)” |