Finance Act 2002 (c. 23)

SCHEDULES

SCHEDULE 25 U.K. Loan relationships

Part 1 U.K. Amendments of the Finance Act 1996

Interpretation: “shares” not to include building society shares U.K.

14 In section 103(1) (definitions) in the definition of “share”, at the end insert “ but does not include a share in a building society ”.