SCHEDULES
SCHEDULE 1Minor and consequential amendments
Part 2Other enactments
Finance Act 2004 (c. 12)
468
(1)
Amend section 162 (meaning of “loan”) as follows.
(2)
In subsection (2)(a) for “section 841 of ICTA” substitute “
section 1005 of ITA 2007
”
.
(3)
For subsection (6) substitute—
“(6)
For the purposes of this section whether a person is connected with another person is determined in accordance with section 993 of ITA 2007.”