Part 3Income tax, corporation tax and capital gains tax
Chapter 2Other provisions
Loan relationships and other money debts
82 Loan relationships: general amendments
(1)
Schedule 25 to this Act (which makes provision in relation to loan relationships) shall have effect.
(2)
The amendments made by Parts 1 and 2 of that Schedule have effect in relation to accounting periods beginning on or after 1st October 2002.