Corporation Tax Act 2010 (c. 4)

Schedules

SCHEDULE 1 U.K. Minor and consequential amendments

Part 2 U.K. Other enactments

Income Tax Act 2007 U.K.

515 U.K. In section 363 (value received by investor during 6 year period: loans) in subsection (5) after “means an amount” insert “ of value ”.