Section 365 Alternative finance arrangements
Schedule 2, which—
(a)
inserts a new Part 10A in ITA 2007 (see Part 1 of the Schedule),
(b)
inserts a new Chapter 4 in Part 4 of TCGA 1992 (see Part 2 of the Schedule), and
(c)
makes other amendments (see Part 3 of the Schedule),
has effect.