# Finance Act 2021, 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 ”.

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Source: https://www.legislation.gov.uk/ukpga/2021/26/schedule/8/paragraph/12 (the official version)
Page: https://openlegislation.uk/finance-act-2021/schedule-8/paragraph-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.