Finance Act 2002 (c. 23)

SCHEDULES

Yn ddilys o 24/07/2002

SCHEDULE 25 U.K. Loan relationships

Part 2 U.K. Amendments of other enactments

The Taxes Act 1988 U.K.

Group relief U.K.

45 In section 403ZC (amounts eligible for group relief: non-trading deficit on loan relationships) omit subsection (2) (which refers to a claim under section 83(2) of the Finance Act 1996 (c. 8)).