SCHEDULES
SCHEDULE 1Minor and consequential amendments
Part 2Other enactments
468Finance Act 2004 (c. 12)
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.