Yn ddilys o 28/07/2000
[F1161B Beneficial loans: loans on ordinary commercial terms.U.K.
(1)Section 160(1) does not apply to a loan on ordinary commercial terms.
(2)Schedule 7A to this Act has effect as to what is meant by a loan on ordinary commercial terms.]
Textual Amendments
F1S. 161B inserted (with effect in accordance with s. 57(2) of the amending Act) by Finance Act 2000 (c. 17), s. 57(1), Sch. 10 para. 5(1)