{
  "url": "https://openlegislation.uk/finance-act-2015/schedule-2/paragraph-5",
  "json_url": "https://openlegislation.uk/finance-act-2015/schedule-2/paragraph-5.json",
  "legislation": "ukpga/2015/11",
  "legislation_title": "Finance Act 2015",
  "legislation_url": "https://openlegislation.uk/finance-act-2015",
  "path": "schedule/2/paragraph/5",
  "kind": "paragraph",
  "number": "5",
  "heading": null,
  "text": "In Schedule 4 to CTA 2010 (index of defined expressions), at the appropriate place insert—\n“\nbanking company (in Part 7A)\nsection 269B\n”;\n“\nbuilding society (in Chapter 3 of Part 7A)\nsection 269CN\n”;\n“\ncompany tax return (in Chapter 3 of Part 7A)\nsection 269CN\n”;\n“\ngroup (in Part 7A)\nsection 269BD\n”;\n“\nHMRC (in Chapter 3 of Part 7A)\nsection 269CN\n”;\n“\npartnership (in Chapter 3 of Part 7A)\nsection 269CN\n”;\n“\npre-2015 carried-forward management expenses (in Chapter 3 of Part 7A)\nsection 269CC(4)\n”;\n“\npre-2015 carried-forward non-trading deficit (in Chapter 3 of Part 7A)\nsection 269CB(4)\n”;\n“\npre-2015 carried-forward trading loss (in Chapter 3 of Part 7A)\nsection 269CA(4)\n”;\n“\nrelevant carried-forward loss (in Chapter 3 of Part 7A)\nsection 269CN\n”;\n“\nrelevant non-trading profits (in Chapter 3 of Part 7A)\nsection 269CN\n”;\n“\nrelevant profits (in Chapter 3 of Part 7A)\nsection 269CN\n”;\n“\nrelevant regulated activity (in Part 7A)\nsection 269BB\n”;\n“\nrelevant trading profits (in Chapter 3 of Part 7A)\nsection 269CN\n”;\n“\nstart-up period (in Chapter 3 of Part 7A)\nsection 269CG\n”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2015/11/schedule/2/paragraph/5",
    "retrieved_at": "2026-10-29T09:07:01.784220+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}