Paragraph 195
In section 78(7)(d) (loan capital)—
(a)
for “which fall within section 48A of the Finance Act 2005” substitute “ to which section 564G of the Income Tax Act 2007 ”, and
(b)
after “bonds)” insert “ applies ”.
In section 78(7)(d) (loan capital)—
for “which fall within section 48A of the Finance Act 2005” substitute “ to which section 564G of the Income Tax Act 2007 ”, and
after “bonds)” insert “ applies ”.