# Finance Act 2013, Paragraph 36


In section 540(3) (manufactured interest treated as interest under loan relationship), omit “and to section 799 of CTA 2010”.

---
Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/29/paragraph/36 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-29/paragraph-36
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.