SCHEDULES
SCHEDULE 8Relief from corporation tax for losses and other amounts
PART 2Other amendments of CTA 2010
Amendments of Part 7ZA of CTA 2010
9
In section 269ZF(3) (steps for determining a company's qualifying trading profits, qualifying non-trading income profits and qualifying chargeable gains), in paragraph (2) of step 2—
a
for “sum,” substitute
sum—
a
b
at the end insert
, and
b
ignore any amount (or any part of any amount) which could be relieved against the company's total profits of the accounting period on the making of a claim in respect of the amount (or part) if a claim is not in fact made in respect of it.