SCHEDULES

SCHEDULE 8 Relief from corporation tax for losses and other amounts

PART 2 Other amendments of CTA 2010

Amendments of section 137 of CTA 2010

4 In section 137 of CTA 2010 (deductions from total profits for claims for group relief), in subsection (5)—

(a) omit paragraph (d);

(b) at the end insert—

“(e) of a type to which section 269ZB(2), 269ZBA(2), 269ZC(2) or 269ZD(2) of Part 7ZA (restrictions on deductions for carried-forward losses and other amounts) could apply.”