There are currently no known outstanding effects for the Finance Act 2018, Paragraph 20.
20(1)Section 411 (meaning of “relevant expense amount” and “relevant income amount”) is amended as follows.U.K.
(2)In subsection (1)—
(a)in paragraph (b), after “loan relationship” insert “ or related transaction ”, and
(b)in paragraph (h), after “debt factoring” insert “ or any similar transaction ”.
(3)In subsection (2)(f), after “debt factoring” insert “ or any similar transaction ”.
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