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468(1)Amend section 162 (meaning of “loan”) as follows.U.K.
(2)In subsection (2)(a) for “section 841 of ICTA” substitute “ section 1005 of ITA 2007 ”.
(3)For subsection (6) substitute—
“(6)For the purposes of this section whether a person is connected with another person is determined in accordance with section 993 of ITA 2007.”