SCHEDULES
SCHEDULE 8Minor and consequential amendments
Part 7Alternative finance arrangements
Finance Act 1986 (c. 41)
194
FA 1986 is amended as follows.
195
In section 78(7)(d) (loan capital)—
a
for “which fall within section 48A of the Finance Act 2005” substitute “
to which section 564G of the Income Tax Act 2007
”
, and
b
after “bonds)” insert “
applies
”
.
196
In section 79 (loan capital: new provisions)—
a
in subsection (6), as it has effect by virtue of subsection (8A)(a) of that section, for “section 48A(1) of the Finance Act 2005”, in both places, substitute “
section 564G(1) of the Income Tax Act 2007
”
, and
b
in subsection (8A)(b) for “section 48A of the Finance Act 2005” substitute “
section 564G of the Income Tax Act 2007
”
.
197
In section 99(9A) (interpretation)—
a
for “falling within section 48A of the Finance Act 2005” substitute “
to which section 564G of the Income Tax Act 2007
”
, and
b
after “bonds)” insert “
applies
”
.