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2(1)In section 807A of ICTA (disposals and acquisitions of company loan relationships with or without interest), omit subsection (3) (credit allowable as if amount of foreign tax had been paid).
(2)Accordingly, omit—
(a)in section 807A of ICTA, subsections (5) and (6) and, in subsection (7), the definitions of “related transaction” and “trading credit”, and
(b)section 91(4) of FA 1997.
(3)The repeals made by this paragraph have effect in relation to related transactions on or after 12 March 2008.
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