Schedules
SCHEDULE 1Minor and consequential amendments
Part 2Other enactments
Income Tax Act 2007
521
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
”
.