Chapter 3C Securities acquired for less than market valueF1
United Kingdom
- 446QApplication of this Chapter
- 446RCase outside this Chapter
- 446SNotional loan
- 446TAmount of notional loan
- 446UDischarge of notional loan
- 446UAPre-acquisition avoidance cases
- 446VChapter to be additional to other income tax charges
- 446WDefinitions
Annotations
Textual amendments
- F1
Pt. 7 Ch. 3C inserted (with effect in accordance with Sch. 22 para. 7(2) of the amending Act) by Finance Act 2003 (c. 14), Sch. 22 para. 7(1)
Notes on Part 7
Textual amendments
- F1
Pt. 7 heading substituted (with effect in accordance with Sch. 22 para. 2(2) of the amending Act) by Finance Act 2003 (c. 14), Sch. 22 para. 2(1)
Modifications
- C1
Pt. 7: power to modify conferred (7.4.2005) by Finance Act 2005 (c. 7), s. 21(8)-(10)