http://www.legislation.gov.uk/ukpga/2002/23/schedule/25/paragraph/63Finance Act 2002An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with finance.2002-08-02texttext/xmlenStatute Law Database2024-05-31Expert Participation2020-12-31Finance Act 2002Sch. 16 para. 27(5)(6)Finance Act 2008Sch. 39 para. 48s. 118(2)art. 2(2)art. 10 SCHEDULESSCHEDULE 25Loan relationshipsPart 3Transitional provisionsF163Discounted securities of close companies. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .