Paragraph 12
(1)
Schedule 4 to CTA 2010 (index of defined expressions) is amended as follows.
(2)
The following definitions are inserted at the appropriate places—
“
the initial 6 periods (in Chapter 5 of Part 8) section 311(1A) ”;
“
the additional 4 periods (in Chapter 5 of Part 8) section 311(1A) ”.
(3)
The following definitions are omitted—
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the commencement period (in Chapter 5A of Part 8) section 329D(1) ”;
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offshore oil-related activities (in Chapter 5A of Part 8) section 329C(3) ”;
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onshore oil-related activities (in Chapter 5A of Part 8) section 329C(2) ”;
“
onshore ring fence loss (in Chapter 5A of Part 8) section 329P ”;
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the onshore ring fence pool (in Chapter 5A of Part 8) section 329Q ”;
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the period of the loss (in Chapter 5A of Part 8) section 329P ”;
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post-commencement additional supplement (in Chapter 5A of Part 8) section 329N(1) ”;
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the post-commencement additional supplement provisions (in Chapter 5A of Part 8) section 329N(4) ”;
“
post-commencement period (in Chapter 5A of Part 8) section 329D(1) ”;
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pre-commencement additional supplement (in Chapter 5A of Part 8) section 329I(1) ”;
“
pre-commencement period (in Chapter 5A of Part 8) section 329D(1) ”;
“
qualifying company (in Chapter 5A of Part 8) section 329B ”;
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qualifying pre-commencement onshore expenditure (in Chapter 5A of Part 8) section 329G ”;
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the relevant percentage (in Chapter 5A of Part 8) section 329E ”;
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straddling period (in Chapter 5A of Part 8) section 329D(3) ”;
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unrelieved group ring fence profits (in Chapter 5A of Part 8) section 329H ”.