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Finance Act 1996
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44(1)In section 798 of that Act (interest on certain overseas loans), after subsection (2) there shall be inserted the following subsection—
“(2A)For the purposes of corporation tax, this section shall apply only where the expenditure referred to in subsection (1)(b) above falls, in the case of the lender, to be brought into account for the purposes of Chapter II of Part IV of the Finance Act 1996 (loan relationships) in accordance with section 82(2) of that Act (trading debits and credits).”
(2)After subsection (3) of that section (deemed increase of interest) there shall be inserted the following subsection—
“(3A)Subsection (3) above has effect for the purposes of corporation tax notwithstanding anything in section 80(5) of the Finance Act 1996 (matters to be brought into account in the case of loan relationships only under Chapter II of Part IV of that Act).”
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