Paragraph 2
In section 465B of CTA 2009 (meaning of “tax-adjusted carrying value”), in subsection (9), after paragraph (k) insert—
“(ka)section 352B (eliminating tax mismatch for loan relationships with qualifying link),”.
In section 465B of CTA 2009 (meaning of “tax-adjusted carrying value”), in subsection (9), after paragraph (k) insert—
“(ka)section 352B (eliminating tax mismatch for loan relationships with qualifying link),”.