Amendments to paragraph 8 of Schedule 10 to the Finance Act 1996
This section has no associated Explanatory Memorandum
2. In Schedule 10 to the Finance Act 1996 (loan relationships: collective investment schemes), paragraph 8(1) (non-qualifying investments test) is amended as follows.
(1)
Paragraph 8 of Schedule 10 was amended by paragraph 20 of Schedule 27 to the Finance Act 2002 (c. 23), paragraph 12(3) of Schedule 26 to the Finance Act 2004 (c. 12), by S.I. 1997/213, and by Article 95 of S.I. 2001/3629.