# The Finance Act 2004, Sections 38 to 40 and 45 and Schedule 6 (Consequential Amendment of Enactments) Order 2004, Paragraph 49: Interest, and exchange gains and losses, on debts etc not arising from the lending of money


In section 100(9) of the Finance Act 1996 at the end of paragraph (c) add—
“or expenses payable falling to be brought into account in Step 1 of section 76(7) of that Act”.

---
Source: https://www.legislation.gov.uk/uksi/2004/2310/schedule/paragraph/49 (the official version)
Page: https://openlegislation.uk/finance-act-2004-sections-38-to-40-and-45-and-schedule-6-consequential-amendment-of-enactments-order-2004/schedule/paragraph-49
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.