Finance Act 2005U.K.
473U.K.The Finance Act 2005 is amended as follows.
474(1)In section 48B(5) (alternative finance arrangements: alternative finance investment bond: effects) omit paragraphs (b) and (c).U.K.
(2)Sub-paragraph (1) has effect for corporation tax purposes only.
475(1)Omit section 54A (treatment of section 47, 49 and 49A arrangements as loans: CITR).U.K.
(2)Sub-paragraph (1) has effect for corporation tax purposes only.
476U.K.Omit section 84 (taxation of securitisation companies).
477U.K.In section 102(7)(b) (Pension Protection Fund etc) for “section 832(1) of ICTA” substitute “ section 150(2) of the Finance Act 2004 ”.