SCHEDULES
SCHEDULE 25Loan relationships
Part 1Amendments of the Finance Act 1996
20Distributions
In Schedule 9 (loan relationships: special computational provisions) in paragraph 1, at the beginning insert “
(1)
”
and at the end insert—
2
Nothing in section 80(5) of this Act prevents an amount which, by virtue of sub-paragraph (1) above, is not brought into account for the purposes of this Chapter from being brought into account for the purposes of corporation tax apart from this Chapter.