# Finance Act 2003, Paragraph 8


In Schedule 15 to the Finance Act 1996 (c. 8) (loan relationships: transitional provisions), in paragraph 8(6)(c)—
(a) for “10(3)” substitute “ 10B ”, and
(b) for “on a disposal by a branch or agency” substitute “ attributable to a permanent establishment ”.

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Source: https://www.legislation.gov.uk/ukpga/2003/14/schedule/27/paragraph/8 (the official version)
Page: https://openlegislation.uk/finance-act-2003/schedule-27/paragraph-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.