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(1)CTA 2010 is amended as follows.
(2)In section 107 (restriction on losses etc surrenderable by non-UK resident)—
(a)omit subsections (1A), (6A), (6B), (10) and (11);
(b)in subsection (2) omit “In any other case,”;
(c)in subsection (7) omit “or (6B)”.
(3)In Part 5 (group relief), omit Chapter 3 (surrenders made by non-UK resident company resident or trading in the EEA).
(4)In section 188BI (restriction on surrender of losses made when non-UK resident)—
(a)omit subsections (2), (8), (9), (13) and (14);
(b)in subsection (3) omit “In any other case,”;
(c)in subsection (10) omit “or (9)”.
(5)In Schedule 4—
(a)Part 1 makes amendments consequential on this section, and
(b)Part 2 makes provision as to commencement.