PART 7CONSEQUENTIAL AMENDMENTS AND MODIFICATIONS OF ENACTMENTS
CHAPTER 1AMENDMENTS OF REFERENCES TO REPEALED ENACTMENTS
Amendment of FA 199690
1
FA 1996 M1 is amended as follows.
2
In paragraph 4(4) of Schedule 10 M2
(loan relationships: company holdings in unit trusts and offshore funds) for “section 468L(3) of the Taxes Act 1988” substitute “
regulations made under section 17(3) of the Finance (No. 2) Act 2005 (as at 1st April 2006, see regulation 18(3) of the Authorised Investment Funds (Tax) Regulations 2006 (S.I. 2006/[abcd]))
”
.