# Finance Act 1996, Paragraph 66


(1) In section 254 of that Act (relief for debts on qualifying corporate bonds), in subsection (1)(c), after “bond” there shall be inserted “ but is not a relevant discounted security for the purposes of Schedule 13 to the Finance Act 1996 ”.
(2) After subsection (12) of that section there shall be inserted the following subsection—
“(13) This section does not apply for the purposes of corporation tax.”

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Source: https://www.legislation.gov.uk/ukpga/1996/8/schedule/14/paragraph/66 (the official version)
Page: https://openlegislation.uk/finance-act-1996/schedule-14/paragraph-66
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.