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SCHEDULES

SCHEDULE 8U.K.Minor and consequential amendments

Part 7 U.K.Alternative finance arrangements

Income Tax (Trading and Other Income) Act 2005 (c. 5)U.K.

211U.K.ITTOIA 2005 is amended as follows.

212U.K.In Part 2 of Schedule 4 (index of defined expressions) insert at the appropriate place—

interestsection 564M of ITA 2007