Section 486A OverviewC1F1
This Chapter provides for Part 5 to apply in relation to returns which are economically equivalent to interest (see section 486B).
For exclusions from this Chapter, see—
section 486C (return otherwise taxable),
section 486D (arrangement having no tax avoidance purpose), and
section 486E (excluded 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)