http://www.legislation.gov.uk/ukpga/2008/9/schedule/22/crossheading/distributions-from-shares-treated-as-loan-relationships
Finance Act 2008
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.
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Finance Act 2008
Blanket amendment
The Treaty of Lisbon (Changes in Terminology) Order 2011
art. 3
4
art. 3(2)
art. 3(3)
4(2)
6(4)
(5)
art. 2
Finance Act 2008
Sch. 41
para. 6(1A)
Finance Act 2015
Sch. 20
para. 10(2)
s. 120(2)
Finance Act 2008
Sch. 41
para. 6A(A1)
(1)
Finance Act 2015
Sch. 20
para. 11(2)
s. 120(2)
SCHEDULES
SCHEDULE 22Avoidance involving financial arrangements
Distributions from shares treated as loan relationships
F16
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