8(1)Omit section 453 of CTA 2009 (connected parties deriving benefit from creditor relationships).U.K.
(2)That repeal has effect in relation to loan relationships to which a company is a party on or after the commencement date.
(3)But amounts are to continue to be brought into account for the purposes of Part 5 of CTA 2009 disregarding that repeal if the amounts relate to a time before the commencement date.