Paragraph 274
(1)
Amend section 1016(2) (table of provisions to which section applies) as follows.
(2)
In Part 2 of the table at the appropriate place insert—
“
Section 809CZC(2) Income transferred under a loan or credit transaction ”
(3)
In Part 3 of the table omit the entry for section 786(5)(a) of ICTA.