SCHEDULES

F1SCHEDULE 8Loan relationships: miscellaneous amendments

Section 48

Annotations:
Amendments (Textual)
F1

Sch. 8 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

F1Introductory

F11

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F1Late interest: close companies where limited partnership is collective investment scheme etc

F12

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F1Bad debts etc: release of amount where creditor is subject to insolvency proceedings

F13

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F1Bad debt etc: parties having connection and creditor in insolvent administrative receivership

F14

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F1Deemed assignment of assets and liabilities on company ceasing to be resident in UKetc

F15

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F1Discounted securities of close companies: limited partnership collective investment scheme etc

F16

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F1Interpretation of references to major interest

F17

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