# Finance Act 2018, Paragraph 20


(1) Section 411 (meaning of “relevant expense amount” and “relevant income amount”) is amended as follows.
(2) In subsection (1)—
(a) in paragraph (b), after “loan relationship” insert “ or related transaction ”, and
(b) in paragraph (h), after “debt factoring” insert “ or any similar transaction ”.
(3) In subsection (2)(f), after “debt factoring” insert “ or any similar transaction ”.

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Source: https://www.legislation.gov.uk/ukpga/2018/3/schedule/8/paragraph/20 (the official version)
Page: https://openlegislation.uk/finance-act-2018/schedule-8/paragraph-20
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.