SCHEDULES

SCHEDULE 2Alternative finance arrangements

Part 3Other amendments

Income Tax Act 2007 (c. 3)

55

In section 1005 (meaning of “recognised stock exchange” etc) after subsection (2) insert—

2A

An order under subsection (1) may designate a stock exchange for the purposes of this section in its application to section 564G of this Act, section 151N of TCGA 1992 and section 507 of CTA 2009 only.