介绍性文本1.引文，生效日期和生效日期2.对19883年《所得税法》第12部分第1章的修订。（1）将第432E节（第432B节:分配:参与基金）修订为第4节。在第432F节之后插入-第432B节:企业转让的分配。5。（1）修订第444AC节（企业转让:第6节的修订。（1）修订第444AD条（业务转让:修订第7条。修订19898年《金融法》。（1）修订第83条（需考虑的收据）。9.（1）修订第83ZA条（或有贷款），如下所示。签署解释性说明

Introductory Text1.Citation, commencement and effect2.Amendment of Chapter 1 of Part 12 of the Income and Corporation Taxes Act 19883.(1) Amend section 432E (section 432B: apportionment: participating funds) as.4.After section 432F insert— Section 432B: apportionment of business transfer-in.5.(1) Amend section 444AC (transfers of business: modification of section.6.(1) Amend section 444AD (transfers of business: modification of section.7.Amendment of the Finance Act 19898.(1) Amend section 83 (receipts to be taken into account.9.(1) Amend section 83ZA (contingent loans) as follows.SignatureExplanatory Note