# Finance (No. 2) Act 2017, Paragraph 19


(1) Section 269CB (restriction on deductions for pre-1 April 2015 non-trading deficits from loan relationships) is amended as follows.
(2) In subsection (2), in the second sentence—
(a) for “269CD” substitute “ 269ZF ”, and
(b) for “step 6 in subsection (1)” substitute “ subsection (2) ”.
(3) In subsection (3), for the words from “where” to the end substitute “ in relation to a banking company for an accounting period where, in determining the company's relevant non-trading profits for the period, the amount given by step 1 in section 269ZF(3) is not greater than nil ”

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Source: https://www.legislation.gov.uk/ukpga/2017/32/schedule/4/paragraph/19 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-19
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.

