Part 3

Income tax, corporation tax and capital gains tax
Chapter 2

Other provisions

Loan relationships and other money debts

Loan relationships: general amendments
82
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.