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Finance Act 2007

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Changes over time for: Paragraph 2

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Version Superseded: 01/04/2010

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Point in time view as at 06/04/2009.

Changes to legislation:

Finance Act 2007, Paragraph 2 is up to date with all changes known to be in force on or before 06 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

2U.K.In section 106 (conditions for company)—

(a)in subsection (1), for “1 to 3” substitute “ 1 and 2 ”, and

(b)after subsection (8) insert—

(9)For the purpose of Condition 6 a loan shall not be treated as dependent on the results of the company's business by reason only that the terms of the loan provide—

(a)for the interest to be reduced in the event of the results improving, or

(b)for the interest to be increased in the event of the results deteriorating.

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