Part 6 U.K.Relationships treated as loan relationships etc

Chapter 7 U.K.Shares with guaranteed returns etc

Non-qualifying shares U.K.

F1 532The associated transactions condition U.K.

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Textual Amendments

F1 Pt. 6 Ch. 7 omitted (retrospective and with effect in accordance with Sch. 24 paras. 12, 13-16 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 24 paras. 8(c)(i), 12