Taxation (International and Other Provisions) Act 2010 (c. 8)

SCHEDULES

SCHEDULE 8 U.K. Minor and consequential amendments

Part 7 U.K. Alternative finance arrangements

Finance Act 1986 (c. 41) U.K.

195 U.K. In section 78(7)(d) (loan capital)—

(a) for “which fall within section 48A of the Finance Act 2005” substitute “ to which section 564G of the Income Tax Act 2007 ”, and

(b) after “bonds)” insert “ applies ”.