Finance Act 2020 (c. 14)

SCHEDULES

SCHEDULE 4 Corporate capital losses

PART 1 Corporate capital loss restriction

Minor and consequential amendments to Part 7ZA of CTA 2010

34 In section 269ZZ (company tax return to specify amount of deductions allowance), in subsection (2)—

(a) after “section 269ZB(2),” insert “269ZBA(2),”, and

(b) for “or 269ZD(2) or section 124D(1) of FA 2012” substitute “, 269ZD(2) or 269ZFC(2)”.