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Finance Act 2019

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Changes over time for: Paragraph 6

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There are currently no known outstanding effects for the Finance Act 2019, Paragraph 6. Help about Changes to Legislation

6U.K.In section 162 of CTA 2010 (meaning of “normal commercial loan”) after subsection (1) insert—

(1B)For those purposes, “normal commercial loan” also includes a hybrid capital instrument (within the meaning of section 475C of CTA 2009).

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