Part 6Relationships treated as loan relationships etc
Chapter 1Introduction
477Overview of Part
1
This Part deals with matters treated for some or all purposes as loan relationships or rights, payments or profits under loan relationships.
2
See, in particular—
a
Chapter 2 (relevant non-lending relationships),
F2aa
Chapter 2A (disguised interest),
F3ab
Chapter 2B (transferred income streams),
b
Chapter 3 (OEICs, unit trusts and offshore funds),
c
Chapter 4 (building societies),
d
Chapter 5 (industrial and provident societies),
e
Chapter 6 (alternative finance arrangements),
F1f
Chapter 6A (shares accounted for as liabilities),
g
Chapter 8 (returns from partnerships),
h
Chapter 9 (manufactured interest etc),
i
Chapter 10 (repos), and
j
Chapter 11 (investment life insurance contracts).
3
For the relationship of this Part to other Parts of this Act, see—
a
section 294(2) (which provides for references to Part 5 to be read as including references to this Part), and
b
sections 464 and 465 (relationship of Part 5 and this Part to other provisions).