# Finance Act 2020, Paragraph 7


In section 269ZF(4) (calculation of modified total profits)—
(a) omit “and” at the end of paragraph (f), and
(b) after paragraph (g) insert
“; and
(h) make no deductions under section 2A(1)(b) of TCGA 1992 (allowable losses accruing in earlier accounting periods).”

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Source: https://www.legislation.gov.uk/ukpga/2020/14/schedule/4/paragraph/7 (the official version)
Page: https://openlegislation.uk/finance-act-2020/schedule-4/paragraph-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.