This section has no associated Explanatory Notes
232(1)FA 1997 is amended as follows.U.K.
(2)Omit section 82 (finance leases and loans).
(3)In Schedule 12 (leasing arrangements: finance leases and loans) omit paragraphs 1 to 7, 9 to 17 and 20 to 30.
232(1)FA 1997 is amended as follows.U.K.
(2)Omit section 82 (finance leases and loans).
(3)In Schedule 12 (leasing arrangements: finance leases and loans) omit paragraphs 1 to 7, 9 to 17 and 20 to 30.