Part 2 Consequential Amendments
Finance Act 2015 (2015 c 11) | Legislation

Part 2 Consequential Amendments

FA 1998

2

In Schedule 18 to FA 1998 (company tax returns, assessments and related matters), after Part 9D insert—

“Part 9E
Designation of Losses as Unrestricted Losses for the Purposes of Chapter 3 of Part 7A of the Corporation Tax Act 2010
83³ÛÌý±õ²Ô³Ù°ù´Ç»å³Ü³¦³Ù¾±´Ç²Ô

(1)     This Part of this Schedule applies to the designation of losses within sub-paragraph (2) as unrestricted losses by a banking company under section 269CH of the Corporation Tax Act 2010 (losses covered by carried-forward loss allowance).

(2)     The losses mentioned in sub-paragraph (1) are losses which, in relation to any accounting period, would (in the absence of that section) be relevant carried-forward losses.

(3)     Expressions used

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