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Schedule 8 Loan relationships: miscellaneous amendmentsF1

United Kingdom Repealed

  1. Introductory
  2. Late interest: close companies where limited partnership is collective investment scheme etc
  3. Bad debts etc: release of amount where creditor is subject to insolvency proceedings
  4. Bad debt etc: parties having connection and creditor in insolvent administrative receivership
  5. Deemed assignment of assets and liabilities on company ceasing to be resident in UK etc
  6. Discounted securities of close companies: limited partnership collective investment scheme etc
  7. Interpretation of references to major interest

Annotations

Textual amendments

F1

Sch. 8 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)