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.