Part V

Income Tax, Corporation Tax and Capital Gains Tax

Double taxation relief

Disposals of loan relationships with or without interest.
91. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
S. 91 repealed (1.4.2010) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 1 (with Sch. 9 paras. 1-9, 22)