Document ID: chunk:federal_register_of_legislation:C2005A00162:clause:3_16
Version: federal_register_of_legislation:C2005A00162
Segment Type: clause
Provision Reference: sch 3 cl 16
Character Range: 24383–25125

16  Section 12‑5 (table item headed "bad debts")
Omit:
debt/equity swaps..........................                                                                                                    63E, 63F
deduction of a debt that used to be owed to a member of a consolidated group by an entity that used to be a member of the group                Subdivision 709‑D

substitute:
debt/equity swaps..........................                                                                                                                 63E, 63F, 709‑220
deduction of a debt that used to be owed to a member of a consolidated group or MEC group by an entity that used to be a member of the group                Subdivisions 709‑D and 719‑I