Income Tax Act 2007 (c. 3)

SCHEDULES

SCHEDULE 1 U.K. Minor and consequential amendments

Part 1 U.K. Income and Corporation Taxes Act 1988

196 U.K. In section 803(10) (underlying tax reflecting interest on loans) for “section 839” to the end substitute “ , for the purposes of that subsection, whether a company is connected with a bank is determined in accordance with section 839. ”