xmlns:atom="http://www.w3.org/2005/Atom"
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SCHEDULES
SCHEDULE 2
U.K.
Transitionals and savings
Part 9
U.K.
Other reliefs
Interest: loans for interests in close companies
U.K.
91
U.K.
Section 392(3)(a) does not apply if the shares were acquired before 14 March 1989.