SCHEDULES

SCHEDULE 4Corporate capital losses

PART 1Corporate capital loss restriction

Insolvent companies

9In section 269ZZ (company tax return to specify amount of deductions allowance), in subsection (1), after paragraph (a) (but before the “and”) insert—

(aa)if section 269ZWA (increase of deductions allowance for insolvent companies) applies, what that amount would be without the increase provided for by subsection (2) of that section,.