Part 3

Income tax, corporation tax and capital gains tax
Chapter 2

Other provisions

Loan relationships

Asset-linked loan relationships involving guaranteed returns
76. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Ss. 75-77 repealed (with effect in accordance with s. 52(3), Sch. 10 para. 11(2)(3) of the amending Act) by Finance Act 2004 (c. 12), Sch. 42 Pt. 2(6)