Finance Act 2004 (c. 12)

Part 3 U.K. Income tax, corporation tax and capital gains tax

Chapter 2 U.K. Corporation tax: general

Loan relationships and derivative contracts U.K.

F1 48 Loan relationships: miscellaneous amendments U.K.

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Textual Amendments

F1 S. 48 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

49 Derivative contracts: miscellaneous amendments U.K.

Schedule 9 to this Act (which makes amendments relating to derivative contracts) shall have effect.