This section has no associated Explanatory Notes
372U.K.In section 88A(1) (loan relationships: accounting method where rate of interest is reset) for “of Chapter 1 of Part 17” substitute “ given by section 840ZA ”.
372U.K.In section 88A(1) (loan relationships: accounting method where rate of interest is reset) for “of Chapter 1 of Part 17” substitute “ given by section 840ZA ”.