Finance Act 1997 (c. 16)

SCHEDULES

SCHEDULE 13 U.K. Loan relationships: amendment of transitional provisions

Opening valuations as at 1st April 1996 U.K.

F1 3 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Sch. 13 para. 3 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)