Paragraph 475
(1)
Omit section 54A (treatment of section 47, 49 and 49A arrangements as loans: CITR).
(2)
Sub-paragraph (1) has effect for corporation tax purposes only.
Omit section 54A (treatment of section 47, 49 and 49A arrangements as loans: CITR).
Sub-paragraph (1) has effect for corporation tax purposes only.