Finance (No. 3) Act 2010 (c. 33)

SCHEDULES

SCHEDULE 5 U.K. Financing costs and income of group companies

Amendments of Chapter 7 (“financing expense amount” and “financing income amount”) U.K.

23 U.K. In section 321 (short-term loan relationships)—

(a) in subsection (4), omit “other”, and

(b) omit subsection (7).