Finance Act 2004 (c. 12)

SCHEDULES

SCHEDULE 5 U.K. Provision not at arm’s length: related amendments

Finance Act 1996 U.K.

Loan relationships: introductory U.K.

F1 5 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Sch. 5 paras. 5-8 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)