Article 2 Amendments to paragraph 8 of Schedule 10 to the Finance Act 1996
In Schedule 10 to the Finance Act 1996 (loan relationships: collective investment schemes), paragraph 8f1 (non-qualifying investments test) is amended as follows.
Annotations
Footnotes
- f1
-
Paragraph 8 of Schedule 10 was amended by paragraph 20 of Schedule 27 to the Finance Act 2002 (c. 23), paragraph 12(3) of Schedule 26 to the Finance Act 2004 (c. 12), by S.I. 1997/213, and by Article 95 of S.I. 2001/3629.