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The Finance Act 2004, Sections 38 to 40 and 45 and Schedule 6 (Consequential Amendment of Enactments) Order 2004

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Interest, and exchange gains and losses, on debts etc not arising from the lending of money

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49.  In section 100(9) of the Finance Act 1996(1) at the end of paragraph (c) add—

or expenses payable falling to be brought into account in Step 1 of section 76(7) of that Act.

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