Paragraph 163
(1)
Section 269DC (surcharge on banking companies: meaning of “non-banking or pre-2016 loss relief) is amended as follows.
(2)
In subsection (3)(b)—
(a)
after “45” insert “ , 45A or 45B ”, and
(b)
omit “trade” in the second place that word occurs.
(3)
In subsection (4)(b)—
(a)
after “457” insert “ , 463G or 463H ”, and
(b)
omit “non-trading”.
(4)
Omit subsection (5).