Yn ddilys o 01/04/2009
This
adran has no associated
Nodiadau Esboniadol
690U.K.In section 136(2) (availability of group reliefs) for paragraphs (d) to (f) substitute—
“(d)Chapters 4 and 6 to 8 of Part 5 of CTA 2009 (loan relationships),
(e)Part 7 of that Act (derivative contracts), and
(f)Part 8 of that Act (intangible fixed assets).”