Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017

77 Section EW 49 amended (Income and deduction when debt disposed of at discount to associate of debtor)

In section EW 49(5)(b), replace “Repayment of debt disposed of at discount to associate of debtor” with “Repayment of debt in certain circumstances”.