SCHEDULES
SCHEDULE 1Minor and consequential amendments
Part 2Other enactments
Finance Act 1986 (c. 41)
322
The Finance Act 1986 is amended as follows.
323
In section 78(7)(d)
(loan capital) after “2005” insert “
or section 507 of the Corporation Tax Act 2009
”
.
324
In section 79 (loan capital: new provisions)—
a
in subsection (6), as it has effect by virtue of subsection (8A)(a) of that section, after “2005”, in both places where it occurs, insert “
or section 507(1) of the Corporation Tax Act 2009
”
, and
b
in subsection (8A)(b) after “2005” insert “
or section 507 of the Corporation Tax Act 2009
”
.
325
In section 99(9A)
(interpretation) after “2005” insert “
or section 507 of the Corporation Tax Act 2009
”
.