Finance Act 1997 (c. 16)

Part V U.K. Income Tax, Corporation Tax and Capital Gains Tax

Double taxation relief U.K.

F1 91 Disposals of loan relationships with or without interest. U.K.

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Textual Amendments

F1 S. 91 repealed (1.4.2010) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 1 (with Sch. 9 paras. 1-9, 22)