Paragraph 6
In section 162 of CTA 2010 (meaning of “normal commercial loan”) after subsection (1) insert—
“(1B)For those purposes, “normal commercial loan” also includes a hybrid capital instrument (within the meaning of section 475C of CTA 2009).”
In section 162 of CTA 2010 (meaning of “normal commercial loan”) after subsection (1) insert—
“(1B)For those purposes, “normal commercial loan” also includes a hybrid capital instrument (within the meaning of section 475C of CTA 2009).”