SCHEDULES

SCHEDULE 8 U.K.Relief from corporation tax for losses and other amounts

PART 2 U.K.Other amendments of CTA 2010

Amendments of Part 7ZA of CTA 2010 U.K.

12 U.K.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 ”.