Part 8 Loan relationships

1. Interpretation
2. Opening and closing values determined under Schedule 15 to the Finance Act 1996
3. References to Part 5 to include Schedule 15 to FA 1996
4. Exemption for interest on tax overpaid for accounting periods ending before 1 July 1999
5. Regulations under section 81 of FA 2002
6. Continuity on transfers: transferees becoming party to loan relationship before 9 April 2003
7. Deeply discounted securities held before 1 October 2002
8. Restriction on bringing into account credits resulting from reversal of debits disallowed in a period of account beginning before 1 January 2005
9. Disregard of pre-2005 disallowed debits
10. Bringing into account losses on overseas sovereign debt etc
11. Saving for old elections for treating loan relationships with embedded derivatives as two assets
12. Deeply discounted securities of close companies: discounts for accounting periods beginning before 1 April 2007
13. Repo, stock lending and other transactions before 1 October 2007: disapplication of section 332
14. Avoidance relying on continuity of treatment provisions: transactions before 16 May 2008
15. Disposals for consideration not fully recognised by accounting practice: disposals before 16 May 2008
16. 5½% Treasury Stock 2008-2012 not redeemed before 6 April 2009
17. References to Companies Act 2006
18. Prospective repeal of provisions concerning exchange gains and losses from loan relationships