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Section 11

Section 140a of the principal Act is amended—

of Finance (No. 2) Act 2017

ActIn forceProvision 11 of 25
Section 11

(a)

in the shoulder note, by deleting the words “and disallowance of interest”;

(b)

in subsection (2), by substituting for the words

“subsections (3) and (4)” the words “subsection (3)”;

(c)

by deleting subsection (4); and

(d)

in subsection (5)—

(i)

by substituting for the words “or the financial assistance referred to in subsection (2) or (4)

respectively,”

the words

“referred to in subsection (2)”; and

(ii)

by deleting the words “or financial assistance”.

Finance (No. 2)

11