Finance Act 2020 (c. 14)

SCHEDULES

SCHEDULE 4 U.K. Corporate capital losses

PART 1 U.K. Corporate capital loss restriction

Minor and consequential amendments to Part 7ZA of CTA 2010 U.K.

32 U.K. In section 269ZR (deductions allowance for company in a group), at the end insert—

“(5) See section 269ZYA for further provision about the deductions allowance for a company without a source of chargeable income which is a member of a group.”