SCHEDULES
SCHEDULE 47Controlled foreign companies
Relevant finance leases etc
6
In section 371VA (definitions) for the definition of “relevant finance lease” substitute—
“relevant finance lease” is to be read in accordance with section 371VIA,
In section 371VA (definitions) for the definition of “relevant finance lease” substitute—
“relevant finance lease” is to be read in accordance with section 371VIA,