C1SCHEDULE 1CROSS-BORDER TRANSFERS OF BUSINESS
Annotations:
Modifications etc. (not altering text)
PART 3AMENDMENTS OF FA 1996
15
Schedule 9 to FA 1996 (loan relationships: special computational provisions) M1 is amended as follows.
Schedule 9 to FA 1996 (loan relationships: special computational provisions) M1 is amended as follows.
Sch. 1 modified (retrospective to 29.11.2007) by The Corporation Tax (Implementation of the Mergers Directive) Regulations 2008 (S.I. 2008/1579), regs. 1(2), 4