Schedule 22 Avoidance involving financial arrangements
United Kingdom
- Rent factoring of leases of plant or machinery
- Credit allowable in relation to interest
- Distributions arising from tax arrangements
- Disposals for consideration not recognised by accounting practice
- Avoidance relying on continuity of treatment provisions
- Distributions from shares treated as loan relationships
- Depreciatory transactions
- Falsifying transactions
- Non-qualifying shares
- Income producing assets
- Exit arrangements
- Schemes etc designed to reproduce interest-like return
- Partnerships
- Loan relationships treated differently by debtor and creditor
- Commercial rate of interest
- Derivative contracts
- Restrictions on relief for interest payments