SCHEDULES

SCHEDULE 4 U.K.Corporate capital losses

PART 1 U.K.Corporate capital loss restriction

Minor and consequential amendments to Part 7ZA of CTA 2010 U.K.

33 U.K.In section 269ZW (deductions allowance for company not in a group), at the end insert—

“(4) See section 269ZYA for further provision about the deductions allowance for a company without a source of chargeable income.”