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Finance Act 1996
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76(1)In subsection (9) of section 167 of that Act (factors to be taken into account when adjusting transactions not at arm’s length), before the word “and” at the end of paragraph (b) there shall be inserted the following paragraph—
“(ba)in a case where the qualifying contract is a debt contract or option, the amount of the debt by reference to which any loan relationship that would have been involved would have subsisted, and any terms as to repayment, redemption or interest that, in the case of that debt or any asset representing it, would have been involved;”.
(2)In paragraph (c) of that subsection, for “either” there shall be substituted “any such”.
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