SCHEDULES

SCHEDULE 4Corporate capital losses

PART 1Corporate capital loss restriction

Minor and consequential amendments to Part 7ZA of CTA 2010

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In section 269ZR (deductions allowance for company in a group), at the end insert—

5

See section 269ZYA for further provision about the deductions allowance for a company without a source of chargeable income which is a member of a group.