SCHEDULES
SCHEDULE 4Relief for carried-forward losses
PART 9Tax avoidance
Change in company ownership
82
(1)
Section 685 (apportionment of amounts) is amended as follows.
(2)
In subsection (2), in column 1 of row 4 in the table, for the words from “of CTA 2009” to the end substitute “, 463G(6) or 463H(4) of CTA 2009.
(3)
In subsection (2), in column 1 of row 6 of the table, for “debit of” substitute “
loss on intangible fixed assets for
”
.
(4)
Where the change in ownership referred to in section 677(1) occurs before 13 July 2017 this paragraph has effect as if sub-paragraph (2) provided as follows—
“(2)
In subsection (2), in column 1 of row 4 in the table, for the words from “of CTA 2009” to the end substitute “or 463G(6) of CTA 2009.”