Finance Act 2002 (c. 23)

SCHEDULES

SCHEDULE 25 U.K. Loan relationships

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

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

17 In Schedule 8 (loan relationships: claims relating to deficits) paragraph 2(claims under section 83(2)(b)) shall cease to have effect.