161U.K.In section 269DA (surcharge on banking companies) in subsection (2) (calculation of “surcharge profits”)—
(a)in the formula, after “NBGR+” insert “ NBGRCF+ ”, and
(b)after the definition of “NBGR” insert—
““NBGRCF” is the amount (if any) of non-banking group relief for carried-forward losses that is given in determining those taxable total profits (see section 269DBA);”.