This section has no associated Explanatory Notes
636U.K.In section 540(3) (manufactured interest treated as interest under loan relationship) for “paragraph 7A of Schedule 23A to ICTA)” substitute “ section 799 of CTA 2010) ”.
636U.K.In section 540(3) (manufactured interest treated as interest under loan relationship) for “paragraph 7A of Schedule 23A to ICTA)” substitute “ section 799 of CTA 2010) ”.