Finance Act 2004 (c. 12)

SCHEDULES

SCHEDULE 10 U.K. Amendment of enactments that operate by reference to accounting practice

Part 1 U.K. Loan relationships

Main computational provisions U.K.

5 U.K. In section 88 of that Act (exemption from section 87 in certain cases), omit subsection (2)(b) and subsection (3)(b).