'On 14 October the Financial Secretary to the Treasury announced the Government's intention to introduce legislation in Finance Bill 2010 to change the tax rules where companies buy back debt they have issued. The full text of the statement is available from [www.lexisurl.com/h5UPS].
'Draft clauses for Finance Bill 2010 setting out amendments to the loan relationships legislation in Part 5 of the Corporation Tax Act 2009 (CTA) will be issued as soon...