http://www.legislation.gov.uk/id/ukpga/2020/14/schedule/4/enacted

SCHEDULES

SCHEDULE 4Corporate capital losses

PART 1Corporate capital loss restriction

21Real estate investment trusts

In section 550 (attribution of distributions) at the end insert—

4
In determining the amount of relevant non-chargeable gains for the purposes of this section, section 269ZBA (restriction on deductions) is to be ignored.