2(1)In section 438 (overview), after subsection (2) insert—U.K.
“(2A)Chapter 3A imposes a charge to tax in connection with other arrangements involving close companies and participators.
(2B)Chapter 3B makes provision about the treatment of certain repayments and return payments made in respect of loans, advances and other arrangements.”
(2)The amendment made by this paragraph is treated as having come into force on 20 March 2013.