Article 9 Amendment of Schedule 11 to the Finance Act 1996

(1)

Amend Schedule 11 to the Finance Act 1996 (loan relationships: special provision for insurers) as follows.

(2)

In paragraph 3A(5)^f1—

(a)

for “subsections (6) and (8)” substitute “subsections (6), (6A) and (8)”;

(b)

in paragraph (b) for “the reference in subsection (6)(a)” substitute “the references in subsections (6)(a) and (6A)(a)”.

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