SCHEDULES
SCHEDULE 4Relief for carried-forward losses
PART 2Restriction on deductions in respect of carried-forward losses
22
1
Section 269CN (definitions for the purposes of Part 7A) is amended as follows.
2
In the definition of “relevant non-trading profits” for the words from “means” to the end substitute “
has the meaning given by section 269ZF(2)
”
.
3
In the definition of “relevant profits” for the words from “means” to the end substitute “
has the meaning given by section 269ZD(5)
”
.
4
In the definition of “relevant trading profits” for the words from “means” to the end substitute “
has the meaning given by section 269ZF(1)
”
.