SCHEDULES

SCHEDULE 25Loan relationships

Part 2Amendments of other enactments

The Taxes Act 1988

54Limits on credit: corporation tax

In section 797, in subsection (3B) (amounts that must be allocated to trading profits) in paragraph (b) (claims under section 83(2)(d) of the Finance Act 1996) for “a claim under subsection (2)(d) of” substitute “subsection (3A) of”.