This section has no associated Explanatory Notes
375(1)Amend section 103 (interpretation of Chapter 2 of Part 4: loan relationships) as follows.U.K.
(2)In subsection (1), in the definition of “retail prices index”, for “section 833(2) of the Taxes Act 1988” substitute “ section 989 of the Income Tax Act 2007 ”.
(3)In subsection (3B) for “section 709(1)” substitute “ section 840ZA ”.