SCHEDULES
SCHEDULE 25Loan relationships
Part 2Amendments of other enactments
The Taxes Act 1988
43Introductory
The Taxes Act 1988 is amended as follows.
44Incidental costs of obtaining loan finance
In section 77(2)(a) (meaning of “qualifying loan” etc) omit sub-paragraph (ii) (interest deductible under section 338 against total profits).
F945Group relief
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F146
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F547Building society shares: regulations for deduction of tax
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F648Building society shares: incidental costs of issuing qualifying shares
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F1049European Economic Interest Groupings
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F750Funding bonds issued in respect of interest on certain debts
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F251Transfers of income arising from securities
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F452Treatment of price differential on sale and repurchase of securities
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F853Restriction of relief for payments of interest
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F1154Limits on credit: corporation tax
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F1155Foreign tax on items giving rise to a non-trading credit
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F1256Investment trusts
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F357Venture capital trusts
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F1358Change in ownership of investment company
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