Finance (No. 2) Act 2017

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).