Finance Act 2003

Finance Act 1996 U.K.

8 U.K. In Schedule 15 to the Finance Act 1996 (c. 8) (loan relationships: transitional provisions), in paragraph 8(6)(c)—

(a) for “10(3)” substitute “ 10B ”, and

(b) for “on a disposal by a branch or agency” substitute “ attributable to a permanent establishment ”.