SCHEDULES

SCHEDULE 1 U.K.Minor and consequential amendments

Part 2 U.K.Other enactments

Finance Act 2004 (c. 12) U.K.

468 (1) Amend section 162 (meaning of “loan”) as follows. U.K.

(2) In subsection (2)(a) for “section 841 of ICTA” substitute “ section 1005 of ITA 2007 ”.

(3) For subsection (6) substitute—

“(6) For the purposes of this section whether a person is connected with another person is determined in accordance with section 993 of ITA 2007.”