SCHEDULES

SCHEDULE 1 U.K. Minor and consequential amendments

Part 2 U.K. Other enactments

Finance Act 1996 (c. 8) U.K.

376 U.K. In paragraph 13 of Schedule 9 (loan relationships for unallowable purposes) for sub-paragraph (6) substitute—

“(6) In this paragraph “tax advantage” has the meaning given by section 840ZA of the Taxes Act 1988.”