Chapter 9 Exemptions for profits from qualifying loan relationshipsC1F1
United Kingdom
- 371IAThe basic rule
- 371IBLoans funded out of qualifying resources
- 371ICWhat is the “qualifying value” of “relevant pre-acquisition funds or other assets”?
- 371IDThe 75% exemption
- 371IEThe “matched interest profits” exemption
- 371IFDetermining the profits of a qualifying loan relationship
- 371IGWhat is a “qualifying loan relationship”?
- 371IHExclusions from definition of “qualifying loan relationship”
- 371IIPower to amend definitions
- 371IJClaims
Annotations
Textual amendments
- F1
Pt. 9A inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 20 para. 1 (with ss. 56-58)
Modifications
- C1
Pt. 9A Ch. 9 applied (with modifications) by 2009 c. 4, s. 18HE (as substituted (with effect in accordance with Sch. 20 para. 55(2) of the amending Act) by Finance Act 2012 (c. 14), Sch. 20 para. 6)