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Finance Act 2018
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21(1)Section 412 (section 411: interpretation) is amended as follows.U.K.
(2)In subsection (1)—
(a)in the opening words, after “a loan relationship” insert “ or related transaction ”,
(b)after paragraph (a) insert—
“(ab)in entering into or giving effect to, or attempting to enter into or give effect to, the related transaction,”,
(c)in paragraph (b), after “the loan relationship” insert “ or as a result of the related transaction ”, and
(d)in paragraph (c), after “the loan relationship” insert “ or in accordance with the related transaction ”.
(3)In subsection (6)—
(a)in paragraph (a), for “(1)(c)” substitute “ (1)(b) and (c) ”, and
(b)in paragraph (b), for “(1)(e)” substitute “ (1)(e) and (f) ”.
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