Clause 54 - Loan relationships
Finance Bill
4:15 pm

Photo of Frank Cook

Frank Cook (Stockton North, Labour)

With this it will be convenient to discuss amendment No. 158, in clause 55, page 48, line 39, at end add

'and section 138 of TCGA 1992 (clearance in advance) shall apply to this sub-paragraph as it applies to section 137 of that Act (with any necessary modifications).'.

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