http://www.legislation.gov.uk/ukpga/1988/1/section/140H
Income and Corporation Taxes Act 1988
An Act to consolidate certain of the enactments relating to income tax and corporation tax, including certain enactments relating also to capital gains tax; and to repeal as obsolete section 339(1) of the Income and Corporation Taxes Act 1970 and paragraphs 3 and 4 of Schedule 11 to the Finance Act 1980.
1988-02-09
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PART V PROVISIONS RELATING TO THE SCHEDULE E CHARGE
CHAPTER I SUPPLEMENTARY CHARGING PROVISIONS OF GENERAL APPLICATION
Shareholdings, loans etc.
140HF2 Construction of sections 140A to 140G.
F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .