Paragraph 468

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

(1)

Amend section 162 (meaning of “loan”) as follows.

(2)

In subsection (2)(a) for “section 841 of ICTA” substitute “ section 1005 of ITA 2007 ”.

(3)

For subsection (6) substitute—

“(6)
For the purposes of this section whether a person is connected with another person is determined in accordance with section 993 of ITA 2007.”