Related Commentary  Related HMRC Manuals

25(1)  Part 5 of CTA 2009 (loan relationships) is amended as follows.

25(2)  Omit the following provisions–

(a)[omits CTA 2009, s. 374,]

(b)[omits CTA 2009, s. 377,]

(c)[omits CTA 2009, s. 407,]

(d)[omits CTA 2009, s. 408.]

25(3)  In section 372 (introduction to Chapter 8), in subsection (3)–

(b)[amends CTA 2009, s. 372(3)(b),]

25(4)  [Amends CTA 2009, s. 373(1)(b).]

25(5)  In section 406 (introduction to provisions dealing with deeply discounted securities)–

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