- Y Diweddaraf sydd Ar Gael (Diwygiedig)
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Corporation Tax Act 2009
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Nodiadau Esboniadol
(1)This Part deals with matters treated for some or all purposes as loan relationships or rights, payments or profits under loan relationships.
(2)See, in particular—
(a)Chapter 2 (relevant non-lending relationships),
(b)Chapter 3 (OEICs, unit trusts and offshore funds),
(c)Chapter 4 (building societies),
(d)Chapter 5 (industrial and provident societies),
(e)Chapter 6 (alternative finance arrangements),
(f)Chapter 7 (shares with guaranteed returns etc),
(g)Chapter 8 (returns from partnerships),
(h)Chapter 9 (manufactured interest etc),
(i)Chapter 10 (repos), and
(j)Chapter 11 (investment life insurance contracts).
(3)For the relationship of this Part to other Parts of this Act, see—
(a)section 294(2) (which provides for references to Part 5 to be read as including references to this Part), and
(b)sections 464 and 465 (relationship of Part 5 and this Part to other provisions).
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