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Finance Act 2009

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This is the original version (as it was originally enacted).

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6In section 26 of F(No.2)A 2005 (tax arbitrage), for subsection (10) substitute—

(10)This subsection applies to an amount that is brought into account by virtue of Chapter 2A or 6A of Part 6 of CTA 2009 (shares treated as loan relationships).

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