Part 9 Relationships treated as loan relationships
- Relevant non-lending relationships: discounts accruing and profits arising before 16 March 2005
- Relevant non-lending relationships: discounts on disposals before 22 March 2006
- Alternative finance arrangements entered into before certain dates
- ...
- ...
- Shares with guaranteed returns: redeemable shares where public issue before 22 March 2006
- Shares with guaranteed returns: income-producing assets for the increasing value condition
- Repo transactions and stock lending arrangements before 1 October 2007