Part 6Relationships treated as loan relationships etc
Chapter 7Shares with guaranteed returns etc
Non-qualifying shares
528Regulations about income-producing assets
(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.