SCHEDULES
SCHEDULE 22Avoidance involving financial arrangements
10Falsifying transactions
1
Section 91A of FA 1996 (shares treated as loan relationship: shares subject to outstanding third party obligations) is amended as follows.
2
In subsection (7), for “paragraph (b) above” substitute “this subsection”.
3
In subsection (8)(b), after “will be” insert “or has been”.