SCHEDULES
SCHEDULE 4Corporate capital losses
PART 1Corporate capital loss restriction
Minor and consequential amendments to Part 7ZA of CTA 2010
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1
Section 269ZFA (“relevant profits”) is amended as follows.
2
In subsection (1)(b), for “section 269ZD(6)” substitute “
section 269ZDA
”
.
3
In subsection (2)—
a
in paragraph (a), for “qualifying trading profits and qualifying non-trading profits” substitute “
modified total profits
”
, and
b
in paragraph (b), for “in determining” substitute “
which could be relieved against
”
.