# Finance Act 2019, 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).”

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Source: https://www.legislation.gov.uk/ukpga/2019/1/schedule/20/paragraph/6 (the official version)
Page: https://openlegislation.uk/finance-act-2019/schedule-20/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.