SCHEDULES
SCHEDULE 14 Loan relationships: minor and consequential amendments
The Taxation of Chargeable Gains Act 1992 (c. 12)
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In section 253(3) of that Act (relief for loans to traders), in the words after paragraph (c), at the beginning there shall be inserted—
then, to the extent that that amount is not an amount which, in the case of the claimant, falls to be brought into account as a debit given for the purposes of Chapter II of Part IV of the Finance Act 1996 (loan relationships),