http://www.legislation.gov.uk/ukpga/2007/11/schedule/5/crossheading/loan-relationships-and-collective-investment-schemes/2009-04-01Finance Act 2007An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with finance.texttext/xmlenStatute Law Database2024-06-13Expert Participation2009-04-01Finance Act 2007Sch. 24 para. 4A(A1)(1)Finance Act 2015Sch. 20 para. 3(2)s. 120(2)Finance Act 2007Sch. 24 para. 12(5)(za)Finance Act 2015Sch. 20 para. 6(a)s. 120(2)Finance Act 2007Sch. 24 para. 21A(A1)Finance Act 2015Sch. 20 para. 7(2)s. 120(2)Finance Act 2007s. 993Finance Act 2016s. 118(2)s. 117SCHEDULESSCHEDULE 5Avoidance involving financial arrangementsLoan relationships and collective investment schemesF116. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .