SCHEDULE 29U.K. Chargeable gains: non-resident companies and groups etc.
Part IIU.K. Minor and consequential amendments
Schedule 15 to the Finance Act 1996U.K.
45(1)In Schedule 15 to the Finance Act 1996 (loan relationships: savings and transitional provisions), in paragraph 8(2) for “171(1) or 172" substitute “ or 171(1) ”.U.K.
(2)The above amendment has effect in accordance with paragraph 3(2) above.