Finance Act 1995

General interpretation

13 (1) In this Schedule—

• “debenture” has the meaning given by section 744 of the [1985 c. 6.] Companies Act 1985; and

• “securities” has the same meaning as in section 842AA;

and references in this Schedule to the issue of any securities, in relation to any security consisting in a liability in respect of an unsecured loan, shall have effect as references to the making of the loan.

(2) Section 839 applies for the purposes of this Schedule.

(3) For the purposes of paragraphs 5(2) and 9 above a person shall be taken to have control of a company if he would be so taken for the purposes of Part XI by virtue of section 416(2) to (6).