Finance Act 2002 (c. 23)

SCHEDULES

SCHEDULE 25 U.K. Loan relationships

Part 2 U.K. Amendments of other enactments

The Taxes Act 1988 U.K.

Transfers of income arising from securities U.K.

51 In section 730, after subsection (2) insert—

“(2A) This section does not have effect for the purposes of Chapter 2 of Part 4 of the Finance Act 1996 (loan relationships).”.