Paragraph 35

(1)

Section 269ZZA(1) (excessive specification of deductions allowance: application of section) is amended in accordance with this paragraph.

(2)

After paragraph (b) insert—

“(ba)
the company's chargeable gains deductions allowance for the period,”.

(3)

In paragraph (c) for “non-trading profits deductions allowance” substitute “ non-trading income profits deductions allowance ”.

(4)

After paragraph (d) insert—

“(da)
the company's BLAGAB deductions allowance for the period.”

(5)

Omit paragraph (e).