Finance (No. 2) Act 2017 (c. 32)

SCHEDULES

SCHEDULE 4 U.K. Relief for carried-forward losses

PART 11 U.K. Minor and consequential amendments

CTA 2010 U.K.

163 (1) Section 269DC (surcharge on banking companies: meaning of “non-banking or pre-2016 loss relief) is amended as follows. U.K.

(2) In subsection (3)(b)—

(a) after “45” insert “ , 45A or 45B ”, and

(b) omit “trade” in the second place that word occurs.

(3) In subsection (4)(b)—

(a) after “457” insert “ , 463G or 463H ”, and

(b) omit “non-trading”.

(4) Omit subsection (5).