Paragraph 5

In Schedule 4 to CTA 2010 (index of defined expressions), at the appropriate place insert—

“
banking company (in Part 7A) section 269B
”;

“
building society (in Chapter 3 of Part 7A) section 269CN
”;

“
company tax return (in Chapter 3 of Part 7A) section 269CN
”;

“
group (in Part 7A) section 269BD
”;

“
HMRC (in Chapter 3 of Part 7A) section 269CN
”;

“
partnership (in Chapter 3 of Part 7A) section 269CN
”;

“
pre-2015 carried-forward management expenses (in Chapter 3 of Part 7A) section 269CC(4)
”;

“
pre-2015 carried-forward non-trading deficit (in Chapter 3 of Part 7A) section 269CB(4)
”;

“
pre-2015 carried-forward trading loss (in Chapter 3 of Part 7A) section 269CA(4)
”;

“
relevant carried-forward loss (in Chapter 3 of Part 7A) section 269CN
”;

“
relevant non-trading profits (in Chapter 3 of Part 7A) section 269CN
”;

“
relevant profits (in Chapter 3 of Part 7A) section 269CN
”;

“
relevant regulated activity (in Part 7A) section 269BB
”;

“
relevant trading profits (in Chapter 3 of Part 7A) section 269CN
”;

“
start-up period (in Chapter 3 of Part 7A) section 269CG
”.