SCHEDULES

SCHEDULE 10 U.K.Corporation tax relief for carried-forward losses

Restrictions on deductions from profits U.K.

4 U.K.In section 269ZB (restriction on deductions from trading profits) in subsection (8) for paragraph (b) substitute—

“(b) any amount specified for the period under section 269ZC(5)(a) (non-trading profits deductions allowance).”