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9U.K.In section 161 of the Taxes Act 1988 (exceptions from charge under section 160 on beneficial loans)—
(a)in subsection (3) (exception for certain loans if it is shown that the interest rate is of a certain description) the words “it is shown that” shall cease to have effect; and
(b)in subsection (4) (exception for loan to employee’s relative from which employee shows that he derived no benefit) the words “shows that he” shall cease to have effect.