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Corporation Tax Act 2009

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525Meaning of “interest-like investment”
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(1)In section 524 “interest-like investment” means a share whose nature is such that its fair value—

(a)is likely to increase at a rate which represents a return on an investment of money at a commercial rate of interest, and

(b)is unlikely to deviate to a substantial extent from that rate of increase.

(2)Fluctuations in value resulting from changes in exchange rates are ignored for the purposes of subsection (1).

(3)For the purposes of subsection (1), the fair value of a share which is subject to outstanding third party obligations (see section 524(2)) must include the fair value of the obligations.

(4)For the purposes of subsection (1), it is assumed—

(a)that any third party obligations will be fully met at the time at which they are due, and

(b)that no transaction (or series of transactions) intended to prevent the condition in subsection (1)(a) or (b) from being met will be or has been entered into.

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