Paragraph 4
(1)
In section 459(2) (application of other provisions where loan treated as made to participator), after “458” insert “ and 464C and 464D ”.
(2)
The amendment made by this paragraph is treated as having come into force on 20 March 2013.
In section 459(2) (application of other provisions where loan treated as made to participator), after “458” insert “ and 464C and 464D ”.
The amendment made by this paragraph is treated as having come into force on 20 March 2013.