Paragraph 12

In section 269ZV(5) (maximum amount of group deductions allowance that may be allocated to a listed company by a group allowance allocation statement)—

(a)

In the definition of “DAP”—

(i)

in paragraph (a), after “period” insert “ on which the nominee was the nominated company in relation to the group ”;

(ii)

in paragraph (b), after “which the” insert “ listed ”;

(b)

in the definition of “DNAP”, after “period” insert “ on which the nominee was the nominated company in relation to the group ”.