Section 371II Power to amend definitionsF1

The HMRC Commissioners may by regulations amend this Chapter—

(a)

so as to amend the definition of “qualifying resources” for the purposes of section 371IB, or

(b)

so as to amend the definition of “qualifying loan relationship” or “ultimate debtor” for the purposes of this Chapter.

Annotations

F1: Pt. 9A inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 20 para. 1 (with ss. 56-58)

C1: Pt. 9A Ch. 9 applied (with modifications) by 2009 c. 4, s. 18HE (as substituted (with effect in accordance with Sch. 20 para. 55(2) of the amending Act) by Finance Act 2012 (c. 14), Sch. 20 para. 6)