SCHEDULES

SCHEDULE 10Corporation tax relief for carried-forward losses

Group relief for carried-forward losses

23In section 188BG(3) (types of loss that may not be surrendered by a Solvency 2 insurance company)—

(a)omit “or” at the end of paragraph (b), and

(b)after paragraph (c) insert or

(d)a BLAGAB trade loss carried forward to the surrender period under section 124A(2) or 124C(3) of FA 2012,.