Section 365 | Alternative finance arrangements

Schedule 2, which—

(a)inserts a new Part 10A in ITA 2007 (see Part 1 of the Schedule),

(b)inserts a new Chapter 4 in Part 4 of TCGA 1992 (see Part 2 of the Schedule), and

(c)makes other amendments (see Part 3 of the Schedule),

has effect.