Part 6 Relationships treated as loan relationships etcC1
United Kingdom
- 1Introduction
- 2Relevant non-lending relationships
- 2ADisguised interest
- 2BTransferred income streams
- 3OEICs, unit trusts and offshore funds
- 4Building Societies
- 5Registered societies
- 6Alternative finance arrangements
- 6AShares accounted for as liabilities
- 7Shares with guaranteed returns etc
- 8Chapter 8
- 9Manufactured interest etc
- 10Repos
- 11Investment life insurance contracts
Annotations
Modifications
- C1
Pt. 6 modified (for the tax year 2026-27 and subsequent tax years (but in relation to investment management services whenever performed)) by 2005 c. 5, Sch. A1 para. 35(7) (as inserted by Finance Act 2026 (c. 11), s. 58(6), Sch. 11 para. 1)