Finance (No. 2) Act 2015 (c. 33)

SCHEDULES

SCHEDULE 7 U.K. Loan relationships and derivative contracts

PART 1 U.K. Loan relationships: amendments of Parts 5 and 6 of CTA 2009

22 (1) Section 329 (pre-loan relationship and abortive expenses) is amended as follows. U.K.

(2) In subsection (1)(c), for “section 307(3)(c)” substitute “ section 306A(1)(c) ”.

(3) In subsection (2), for “section 307(3)” substitute “ section 307(2) ”.