http://www.legislation.gov.uk/ukpga/2007/11/schedule/5/paragraph/14/2007-12-01
Finance Act 2007
An 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.
text
text/xml
en
Statute Law Database
2024-06-13
Expert Participation
2007-12-01
Finance Act 2007
Sch. 24
para. 4A(A1)
(1)
Finance Act 2015
Sch. 20
para. 3(2)
s. 120(2)
Finance Act 2007
Sch. 24
para. 12(5)(za)
Finance Act 2015
Sch. 20
para. 6(a)
s. 120(2)
Finance Act 2007
Sch. 24
para. 21A(A1)
Finance Act 2015
Sch. 20
para. 7(2)
s. 120(2)
Finance Act 2007
s. 993
Finance Act 2016
s. 118(2)
s. 117
SCHEDULES
SCHEDULE 5Avoidance involving financial arrangements
Shares treated as loan relationships
14
1
In section 103(1) of FA 1996 (interpretation of Chapter 2 of Part 4), in the definition of “share”, before “, in relation to a company,” insert “
(except in sections 91A to 91G)
”
.
2
The amendment made by sub-paragraph (1) has effect in relation to shares held on or after 6th March 2007.