Part 1 Amendments of the Finance Act 1996
Finance Act 2002 (2002 c 23) | Legislation

SCHEDULE 25 Loan Relationships

Section 82

Part 1 Amendments of the Finance Act 1996

Introductory

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Chapter 2 of Part 4 of the Finance Act 1996 (c 8) (loan relationships) is amended in accordance with the following provisions of this Part of this Schedule.

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Investment trusts and venture capital trusts: treatment of capital reserves

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(1)     Schedule

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