# Finance (No. 2) Act 2015, Paragraph 47


In section 442 (meaning of “unallowable purpose”), after subsection (1) insert—
“(1A) In subsection (1)(b) “related transaction”, in relation to a loan relationship, includes anything which equates in substance to a disposal or acquisition of the kind mentioned in section 304(1) (as read with section 304(2)).”

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Source: https://www.legislation.gov.uk/ukpga/2015/33/schedule/7/paragraph/47 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2015/schedule-7/paragraph-47
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.