Section 54 Loan relationships
F1(1)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2)
Subsection (1) shall have effect in relation to the formation of an SE which occurs on or after 1st April 2005.
Annotations
Textual amendments
- F1
S. 54(1) repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)