SCHEDULES

SCHEDULE 1Minor and consequential amendments

Part 2Other enactments

Finance Act 1986 (c. 41)

324

In section 79 (loan capital: new provisions)—

(a)

in subsection (6), as it has effect by virtue of subsection (8A)(a) of that section, after “2005”, in both places where it occurs, insert “ or section 507(1) of the Corporation Tax Act 2009 ”, and

(b)

in subsection (8A)(b) after “2005” insert “ or section 507 of the Corporation Tax Act 2009 ”.