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Finance Act 1996
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39(1)For subsections (10) and (11) of section 768B of that Act (change in ownership of investment companies), there shall be substituted the following subsection—
“(10)Part IV of Schedule 28A shall have effect for the purpose of restricting, in a case where this section applies, the debits to be brought into account for the purposes of Chapter II of Part IV of the Finance Act 1996 (loan relationships) in respect of the company’s loan relationships.”
(2)In subsection (13) of that section (modified application of section 768(6)), after “company’s total profits” there shall be inserted “, or the debits to be brought into account for the purposes of Chapter II of Part IV of the Finance Act 1996 in the case of a company in respect of its loan relationships,”.
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