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Legislation

Finance Act 1996

Crossheading Introductory provisions

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Section 80 Taxation of loan relationships.
Section 81 Meaning of “loan relationship” etc.

Introductory provisions
Meaning of “loan relationship” etc.

Section 81 | Meaning of “loan relationship” etc.

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
S. 81 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 404, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)