Chapter 2A Disguised interestC1F1
United Kingdom
- 486AOverview
- 486BDisguised interest to be regarded as profit from loan relationship
- 486CExclusion where return otherwise taxable
- 486DExclusion where arrangement has no tax avoidance purpose
- 486EExcluded shares
Annotations
Textual amendments
- F1
Pt. 6 Ch. 2A inserted (with effect in accordance with Sch. 24 paras. 11, 13-16 of the amending Act) by Finance Act 2009 (c. 10), Sch. 24 para. 3
Modifications
- C1
Pt. 6 Ch. 2A applied by 2010 c. 8, s. 371SP(2) (as inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 20 para. 1)
Notes on Part 6
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)