Chapter 9 Manufactured interest etc
- 539Introduction to Chapter
- 540Manufactured interest treated as interest under loan relationship
- 541Debits for deemed interest under stock lending arrangements disallowed
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)