Schedule 5 Avoidance involving financial arrangements

United Kingdom

1. Amounts not forming part of a company's income
2. Structured finance arrangements
3. Manufactured payments under arrangements having an unallowable purpose
4. Options and groups of companies
5. Loan relationships: amounts not fully recognised for accounting purposes
6. Shares treated as loan relationships
7. Exchange gains and losses where loan not on arm's length terms
8. Loan relationships and collective investment schemes
9. Plant or machinery subject to a lease and finance leaseback
10. Derivative contracts: contracts treated for accounting purposes as financial asset or liability
11. Derivative contracts: transfers of value to connected companies