SCHEDULES
SCHEDULE 8Relief from corporation tax for losses and other amounts
PART 2Other amendments of CTA 2010
Amendments of Part 7ZA of CTA 2010
12
In section 269ZV(5) (maximum amount of group deductions allowance that may be allocated to a listed company by a group allowance allocation statement)—
a
In the definition of “DAP”—
i
in paragraph (a), after “period” insert “
on which the nominee was the nominated company in relation to the group
”
;
ii
in paragraph (b), after “which the” insert “
listed
”
;
b
in the definition of “DNAP”, after “period” insert “
on which the nominee was the nominated company in relation to the group
”
.