This is the original version (as it was originally enacted).
11(1)Section 91C of FA 1996 (shares treated as loan relationship: shares likely to increase in value at rate representing return on investment of money) is amended as follows.
(2)In subsection (1), for “paragraph (b) above” substitute “this subsection”.
(3)In subsection (6), for “entered into by the investing company” substitute “or has been entered into”.
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