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Finance (No. 2) Act 2017

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Changes over time for: Paragraph 19

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There are currently no known outstanding effects for the Finance (No. 2) Act 2017, Paragraph 19. Help about Changes to Legislation

19(1)Section 269CB (restriction on deductions for pre-1 April 2015 non-trading deficits from loan relationships) is amended as follows.U.K.

(2)In subsection (2), in the second sentence—

(a)for “269CD” substitute “ 269ZF ”, and

(b)for “step 6 in subsection (1)” substitute “ subsection (2) ”.

(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 non-trading profits for the period, the amount given by step 1 in section 269ZF(3) is not greater than nil ”

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