SCHEDULES

SCHEDULE 1Minor and consequential amendments

Part 2Other enactments

Finance (No. 2) Act 2005 (c. 22)

669

In section 18 (section 17(3): specific powers) for subsection (2)(c) substitute—

c

modify the meaning of “relevant holding” for the purposes of—

i

sections 490 and 492 of the Corporation Tax Act 2009 (loan relationships), and

ii

section 587 of that Act (derivative contracts).