Amendment of FA 1996U.K.
This section has no associated Explanatory Memorandum
90.—(1) FA 1996 M1 is amended as follows.
(2) In paragraph 4(4) of Schedule 10 M2 (loan relationships: company holdings in unit trusts and offshore funds) for “section 468L(3) of the Taxes Act 1988” substitute “ regulations made under section 17(3) of the Finance (No. 2) Act 2005 (as at 1st April 2006, see regulation 18(3) of the Authorised Investment Funds (Tax) Regulations 2006 (S.I. 2006/[abcd])) ”.
Marginal Citations
M2Paragraph 4(4) of Schedule 10 was amended by paragraph 41(3) of Schedule 10 to the Finance Act 2004 (c. 12).