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247(1)Amend section 797A (foreign tax on items giving rise to a non-trading credit: loan relationships) as follows.
(2)In subsection (1)(a) for “Chapter II of Part IV of the Finance Act 1996” substitute “Part 5 of CTA 2009”.
(3)In subsection (2)—
(a)for “paragraph (a) of Case III of Schedule D” substitute “section 299 of CTA 2009”, and
(b)omit “and gains”.
(4)In subsection (4) for “Chapter II of Part IV of the Finance Act 1996” substitute “Part 5 of CTA 2009”.
(5)In subsection (5)—
(a)in paragraph (a) for “subsection (2)(c)” to “that Act” substitute “section 389(1) or 459(1)(b) of CTA 2009”, and
(b)in paragraph (b) for “subsection (3A)” to “that Schedule” substitute “section 391 or 457(1) of CTA 2009”.
(6)In subsection (6) for “section 83(3A) of that Act” substitute “section 457(1) of CTA 2009”.
(7)In subsection (7)(c) for the words from “in pursuance” to the end of sub-paragraph (ii) substitute “as the result of—
(i)the application of section 388(1) of CTA 2009 (insurance companies: basic rule: deficit set off against income and gains of deficit period), or
(ii)a claim under section 459(1)(a) of that Act (claim to set off deficit against profits of deficit period),”.
(8)In subsection (8) for “paragraph 4 of Schedule 8 to the Finance Act 1996” substitute “Chapter 16 of Part 5 of CTA 2009 (see section 457(5) of that Act)”.
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