SCHEDULES
SCHEDULE 1Minor and consequential amendments
Part 2Other enactments
Finance Act 1996 (c. 8)
375
(1)
Amend section 103 (interpretation of Chapter 2 of Part 4: loan relationships) as follows.
(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”.