http://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/217/enactedTaxation (International and Other Provisions) Act 2010Income taxCorporation taxTaxTrustsIncomeenKing's Printer of Acts of Parliament2024-03-26SCHEDULESSCHEDULE 8Minor and consequential amendmentsPart 7Alternative finance arrangements217Finance Act 2006 (c. 25)Omit section 97 (beneficial loans to employees).