32 Group relief: meaning of “normal commercial loan”

32  Group relief: meaning of “normal commercial loan”

(1)     CTA 2010 is amended as follows.

(2)     In section 162(2)(c) (meaning of “normal commercial loan”), after “securities in” insert “a quoted unconnected company (see section 164(2A)) or in”.

(3)     In section 164 (sections 160

Powered by Lexis+®

Popular documents