SCHEDULES

SCHEDULE 4 U.K.Corporate capital losses

PART 1 U.K.Corporate capital loss restriction

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

38 U.K.In section 269CN (definitions)—

(a) omit the definition of “relevant non-trading profits”, and

(b) at the end insert—

““total relevant non-trading profits”, in relation to a company, has the meaning given by section 269ZF(2B).”