Schedule 9 Loan relationships: special computational provisionsF1

United Kingdom Repealed

1. Distributions
2. Insurance company liabilities
3. Late interest
4. Options et ceteralaetc.
5. Foreign exchange gains and losses
6. Deemed release of liability on impaired debt becoming held by connected company
7. Release of liability under debtor relationship : cases in which credit need not be brought into account
8. Release of liability under creditor relationship: application of provisions relating to impairment losses
9. Impairment losses and consortium relief
10. Impairment losses where parties have a connection
11. Impairment losses : parties having connection and creditor in insolvent liquidation etc
12. Impairment losses: companies becoming connected
13. Impairment losses: cessation of connection
14. Restriction on bringing into account debits resulting from revaluation
15. Writing-off of government investments
16. Restriction on writing off overseas sovereign debt et ceteralaetc.
17. Further restriction on bringing into account losses on overseas sovereign debt et ceteralaetc.
18. Imported losses et ceteralaetc.
19. Deemed assignment of assets and liabilities on company ceasing to be resident in UKetc
20. Transactions not at arm’s length
21. Exchange gains and losses where loan not on arm’s length terms
22. Disposals for consideration not fully recognised by accounting practice
23. Continuity of treatment: groups et ceteralaetc.
24. Transferee leaving group after replacing transferor as party to loan relationship
25. European cross-border merger
26. Cross-border transfer of business within European Community
27. Exchanges, &c.: treatment of loan relationships
28. Transparent entities
29. Loan relationships for unallowable purposes
30. Debits and credits treated as relating to capital expenditure
31. Debits and credits recognised in equity or shareholders' funds
32. Repo and stock-lending transactions and other transactions where a company ceases to be party to a loan relationship
33. Amounts imputed under Schedule 28AA to the Taxes Act 1988
34. Deeply discounted securities where companies have a connection
35. Deeply discounted securities of close companies
36. Partnerships involving companies
37. Adjustment on change of accounting policy
38. Power to make further provision by regulations
39. Interpretation of references to major interests