Paragraph 637

(1)

Amend section 541 (debits for deemed interest under stock lending arrangements disallowed) as follows.

(2)

In subsection (1) for “section 736B(2) of ICTA” substitute “ section 812 of CTA 2010 ”.

(3)

In subsection (2)—

(a)

for “section 736B(2A) of that Act” substitute “ subsection (3) of that section ”,

(b)

after “Part 5” insert “ of this Act ”, and

(c)

for “section 736B(2) of that Act” substitute “ subsection (2) of that section ”.