Finance Act 2014

This section has no associated Explanatory Notes

13In section 1022 (meaning of “debenture”) after subsection (1) insert—

(1A)For the meaning of “debenture” in sections 257KB(3) to (5), 257L(4), 257LA(2) and 392(3A)(a), see also sections 257KB(6), 257L(6), 257LA(4) and 392(3B).