This section has no associated Explanatory Notes
521U.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 ”.