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 ”