18(1)Section 269CA (restriction on deductions for pre-1 April 2015 trading losses) is amended as follows.
(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”.