Paragraph 174
(1)
Schedule 4 (index of defined expressions) is amended as follows.
(2)
At the appropriate places insert—
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the claimant company (in Part 5A) section 188FD ”
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the claim period (in Part 5A) section 188FD ”
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company (in Part 5A) section 188FD ”
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“group relief for carried-forward losses” section 188AA(4) ”
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holding company (in Part 5A) section 188FC(2) ”
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member of a consortium (in Part 5A) section 153(2) (applied by section 188FB) ”
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member of the same group of companies (in Part 5A) section 152 (applied by section 188FB) ”
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owned by a consortium (in Part 5A) section 153(1) and (3) (applied by section 188FB) ”
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profits (in Part 5A) section 188FD ”
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“the specified loss-making period” (in Part 5A) section 188FD ”
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75% subsidiary (in Part 5A) section 151 (applied by section 188FB) ”
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the surrenderable amounts (in Part 5A) section 188FD ”
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the surrendering company (in Part 5A) section 188FD ”
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the surrender period (in Part 5A) section 188FD ”
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trade (in Part 5A) section 188FD ”
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trading company (in Part 5A) section 188FC(1) ”
(3)
In the entry for “75% subsidiary (except in Part 5)” after “Part 5” insert “ and Part 5A ”.