Point in time view as at 16/11/2017.
There are currently no known outstanding effects for the Finance (No. 2) Act 2017, Paragraph 18.
18(1)Section 269CA (restriction on deductions for pre-1 April 2015 trading losses) is amended as follows.U.K.
(2)In subsection (2), in the second sentence—
(a)for “269CD” substitute “ 269ZF ”, and
(b)omit “step 5 in”.
(3)In subsection (3), for the words from “where” to the end substitute “ in relation to a banking company for an accounting period where, in determining the company's relevant trading profits for the period, the amount given by step 1 in section 269ZF(3) is not greater than nil ”.
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