# Finance Act 2002, Section 82: Loan relationships: general amendments


(1) Schedule 25 to this Act (which makes provision in relation to loan relationships) shall have effect.
(2) The amendments made by Parts 1 and 2 of that Schedule have effect in relation to accounting periods beginning on or after 1st October 2002.

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Source: https://www.legislation.gov.uk/ukpga/2002/23/section/82 (the official version)
Page: https://openlegislation.uk/finance-act-2002/section-82
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.