Part 6Relationships treated as loan relationships etc

Chapter 7Shares with guaranteed returns etc

Application of Part 5 to certain shares as rights under creditor relationship

F1522Introduction to Chapter

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F1523Application of Part 5 to certain shares as rights under creditor relationship

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Shares subject to outstanding third party obligations

F1524Shares subject to outstanding third party obligations

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F1525Meaning of “interest-like investment”

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Non-qualifying shares

F1526Non-qualifying shares

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F1527The increasing value condition

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F1528Regulations about income-producing assets

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F1529The redemption return condition

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F1530The redemption return condition: excepted shares

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F1531The redemption return condition: unallowable purposes

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F1532The associated transactions condition

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F1533Power to change conditions for non-qualifying shares

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Consequences of section 523 applying or ceasing to apply

F1534Amounts to be brought into account where section 523 applies

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F1535Shares ceasing to be shares to which section 523 applies

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