224(1)Amend section 768E (change in ownership of company with unused non-trading loss on intangible fixed assets) as follows.U.K.
(2)In subsections (1) and (4) for “paragraph 35 of Schedule 29 to the Finance Act 2002” substitute “ section 753 of CTA 2009 (treatment of non-trading losses) ”.
(3)In subsection (5) for “paragraph 35(3) of Schedule 29 to the Finance Act 2002” substitute “ section 753(3) of CTA 2009 (carry forward of non-trading losses) ”.
(4)In subsection (7) for “same meaning as in Part 4” substitute “ meaning given by section 1218 of CTA 2009 ”.