SCHEDULES

SCHEDULE 7 U.K.Loan relationships and derivative contracts

PART 1 U.K.Loan relationships: amendments of Parts 5 and 6 of CTA 2009

45 U.K.In section 440 (overview of Chapter 15 of Part 5), in subsection (2)—

(a) in paragraph (a)—

(i) omit “and tax relief schemes and arrangements”, and

(ii) for “to 443” substitute “ and 442 ”,

(b) omit paragraph (f) (including the “and” at the end), and

(c) at the end of paragraph (g) insert “and

(h) for rules dealing with tax avoidance arrangements, see sections 455B to 455D.”.