PART 2 CONSEQUENTIAL AMENDMENTS TO PRIMARY LEGISLATION COMING INTO FORCE ON 6TH APRIL 2008

The Income and Corporation Taxes Act 1988 (c. 1)

10 Share loss relief: the unquoted status requirement
In section 576H(3) (the unquoted status requirement) for the definition of debenture substitute—

““debenture” has the meaning given by section 738 of the Companies Act 2006,”

.
Section 576H was inserted by paragraph 128 of Schedule 1 to the Income Tax Act 2007 (c. 3).