Article 9 Amendment of the Finance Act 1989
(1)
Amend section 83ZA f1(contingent loans) as follows.
(2)
In subsections (10)(b) and (12) for “line 15 figure” substitute “line 31 figure”.
(3)
In subsection (12) for “as other income” substitute “as business transfers-in”.
Annotations
Footnotes
- f1
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Section 83ZA was inserted by paragraph 3 of Schedule 33 to the Finance Act 2003.