INTRODUCTORY

1  Chapter 2 of Part 4 of the Finance Act 1996 (c. 8) (loan relationships) is amended in accordance with the following provisions of this Part.

MEANING OF “RELATED TRANSACTION”

2  [Repealed by CTA 2009, s. 1326 and Sch. 3, Pt. 1.]

History

Para. 2 repealed by CTA 2009, s. 1326 and Sch. 3, Pt. 1, with effect for corporation tax purposes for accounting periods ending on or after 1 April 2009, and for income tax and capital gains tax purposes for the tax year 2009–10 and subsequent tax years.

Cross references

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