# Taxation (International and Other Provisions) Act 2010, 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 ”.

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Source: https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/195 (the official version)
Page: https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/schedule-8/paragraph-195
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.