13U.K.In section 439 (exemption in respect of certain pre-13 May 2016 loan relationships), in subsection (3), after paragraph (b) insert—
“, but ignoring amounts that represent the reimbursement of expenses incurred by C or the other company.”
13U.K.In section 439 (exemption in respect of certain pre-13 May 2016 loan relationships), in subsection (3), after paragraph (b) insert—
“, but ignoring amounts that represent the reimbursement of expenses incurred by C or the other company.”