Schedule 7 Avoidance involving financial arrangements

United Kingdom

1. Rent factoring
2. Section 730: restriction to income consisting of distributions in respect of company shares etc
3. Change in ownership of company with investment business
4. Transfers of rights to receive annual payments
5. Disposals and acquisitions of company loan relationships with or without interest
6. Manufactured interest and the accrued income scheme
7. Consideration due after time of disposal: creditor relationships etc
8. Corporate strips: manipulation of price: associated payment giving rise to loss
9. Transactions within a group: shares subject to third party obligations
10. Shares treated as loan relationships
11. Related transactions in relation to right to receive manufactured interest
12. Money debts etc not arising from lending of money: discounts and profits from transactions
13. Meaning of “commercial rate of interest”
14. Capital redemption policies: removal of exclusion from loan relationships computations
15. Deemed disposal of assets and liabilities on company ceasing to be resident in UK etc
16. Transactions not at arm's length: exceptions relating to groups of companies
17. Continuity of treatment of groups etc: treatment of transferee company
18. Transferee leaving group after replacing transferor as party to loan relationship
19. Avoidance involving repos or stock lending
20. Capital redemption policies: computations on the I minus E basis
21. Relevant discounted securities: corporate strips
22. Transactions within groups: treatment of transferee company
23. Transactions within groups: fair value accounting
24. Transferee leaving group after replacing transferor as party to derivative contract
25. Deeply discounted securities: corporate strips