http://www.legislation.gov.uk/id/ukpga/2020/14/schedule/4/part/1

SCHEDULES

SCHEDULE 4Corporate capital losses

PART 1Corporate capital loss restriction

Offshore collective investment vehicles

11

In section 269ZZB of CTA 2010 (meaning of “group”), at the end insert—

9
For the purposes of the application of this Part in relation to a collective investment vehicle to which paragraph 4 of Schedule 5AAA to TCGA 1992 applies, the reference in paragraph 4(2) of that Schedule to “relevant purposes” is to be treated as including a reference to the purposes of this section.