SCHEDULES

SCHEDULE 2U.K.Alternative finance arrangements

Part 3 U.K.Other amendments

Income Tax Act 2007 (c. 3)U.K.

55U.K.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.”