Finance Act 2020 (c. 14)

SCHEDULES

SCHEDULE 4 Corporate capital losses

PART 1 Corporate capital loss restriction

Insurance companies: ring fence

15 In section 95 of FA 2012 (use of non-BLAGAB allowable losses to reduce I-E profit) for “in accordance with section 210A(2) of TCGA 1992” substitute “under section 2A(1) of TCGA 1992, as permitted by section 210A(2) and (2A) of that Act,”.