108 New regime for transfer pricing etc
Finance Act 1998 (1998 c 36) | Legislation

Transfer pricing, FOREX and financial instruments

108  New regime for transfer pricing etc

(1)     . . .

(2)     . . .

(3)     . . .

(4)     In the Finance Act 1996—

(a)     . . .

(b)     in paragraph 16 of Schedule 9 (imputed interest)—

(i)     in sub-paragraph (1), for the words from “sections 770” to “that Act” there shall be substituted “Schedule 28AA to the Taxes Act 1988 (provision not at arm's length)”; and

(ii)     in sub-paragraph (2), for “Those sections” there shall be substituted “That Schedule”.

(5)     Subject to subsection (6) below, this section

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