Schedules

SCHEDULE 1 U.K. Minor and consequential amendments

Part 2 U.K. Other enactments

Income Tax Act 2007 U.K.

521 U.K. In section 392(4) (loan to buy interest in close company)—

(a) in the definition of “close investment-holding company”, for the words from “has” to “relief)” substitute “ is to be read in accordance with section 34 of CTA 2010 ”, and

(b) in the definition of “associated company” for “section 416 of ICTA” substitute “ section 449 of CTA 2010 ”.