Finance Act 2014 (c. 26)

SCHEDULES

SCHEDULE 11 Tax relief for social investments

PART 2 Consequential amendments

13 In section 1022 (meaning of “debenture”) after subsection (1) insert—

“(1A) For the meaning of “debenture” in sections 257KB(3) to (5), 257L(4), 257LA(2) and 392(3A)(a), see also sections 257KB(6), 257L(6), 257LA(4) and 392(3B).”