xmlns:atom="http://www.w3.org/2005/Atom"
60(1)Section 40 of the Taxation of Chargeable Gains Act 1992 (c. 12) is amended as follows.
(2)After subsection (3) add—
“(4)In consequence of Chapter 2 of Part 4 of the Finance Act 1996 (c. 8) (loan relationships) this section does not have effect in relation to interest referable to an accounting period ending on or after 1st April 1996.”.