Valid from 01/04/2009

Part 6 U.K. Relationships treated as loan relationships etc

Chapter 7 U.K. Shares with guaranteed returns etc

Non-qualifying shares U.K.

528 Regulations about income-producing assets U.K.

(1) The Treasury may by regulations amend section 527 for the purpose of adding to the assets which are income-producing for the purposes of that section.

(2) The regulations may provide that they have effect in relation to accounting periods ending on or after the day on which the regulations come into force.