Transfers of income arising from securities
51In section 730, after subsection (2) insert—
“(2A)This section does not have effect for the purposes of Chapter 2 of Part 4 of the Finance Act 1996 (loan relationships).”.
51In section 730, after subsection (2) insert—
“(2A)This section does not have effect for the purposes of Chapter 2 of Part 4 of the Finance Act 1996 (loan relationships).”.