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 269ZZA(1) (excessive specification of deductions allowance: application of section) is amended in accordance with this paragraph.
2
After paragraph (b) insert—
ba
the company's chargeable gains deductions allowance for the period,
3
In paragraph (c) for “non-trading profits deductions allowance” substitute “
non-trading income profits deductions allowance
”
.
4
After paragraph (d) insert—
da
the company's BLAGAB deductions allowance for the period.
5
Omit paragraph (e).