SCHEDULES
SCHEDULE 27Permanent establishment etc: consequential amendments
Finance Act 1996
8
In Schedule 15 to the Finance Act 1996 (c. 8) (loan relationships: transitional provisions), in paragraph 8(6)(c)—
a
for “10(3)” substitute “
10B
”
, and
b
for “on a disposal by a branch or agency” substitute “
attributable to a permanent establishment
”
.