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Legislation
Finance (No. 2) Act 2005

Crossheading Financing of companies etc

  • Section 40 Transfer pricing and loan relationships
  1. Financing of companies etc
  2. Transfer pricing and loan relationships

Section 40 | Transfer pricing and loan relationships

From legislation.gov.uk

Schedule 8 (which amends Schedule 28AA to ICTA and Schedule 9 to FA 1996) has effect.

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