Finance Act 1996 (c. 8)

SCHEDULES

SCHEDULE 8 U.K. Loan relationships: [F1 claims etc] relating to deficits

Textual Amendments

F1 Words in Sch. 8 title substituted (24.7.2002 with effect as mentioned in s. 82(2) of the amending Act) by virtue of Finance Act 2002 (c. 23), s. 82(1), Sch. 25 Pt. 1 para. 19(5)(b)

Claim to treat deficit as eligible for group relief U.K.

2 U.K. F2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F2 Sch. 8 para. 2 repealed (24.7.2002 with effect as mentioned in s. 82(2) of the repealing Act) by Finance Act 2002 (c. 23), ss. 82(1), 141, Sch. 25 Pt. 1 para. 17, Sch. 40 Pt. 3(12)