Part IV Income Tax, Corporation Tax and Capital Gains TaxChapter II Interest Rate and Currency Contracts Anti-avoidance and related provisions165 Transfers of value by qualifying companies.F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .166 Transfers of value to associated companies.F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .167 Transactions not at arm’s length.F3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .168 Qualifying contracts with non-residents.F4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .168A Qualifying contracts for unallowable purposesF5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .