Finance Act 2002 (c. 23)

Part 3 U.K. Income tax, corporation tax and capital gains tax

Chapter 2 U.K. Other provisions

Loan relationships U.K.

F1 71 Accounting method where rate of interest etc is reset U.K.

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Textual Amendments

F1 S. 71 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 532, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

F2 72 Convertible securities etc: loan relationships U.K.

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Textual Amendments

F2 S. 72 repealed (with effect in accordance with s. 52(3), Sch. 10 para. 9(2)(3) of the amending Act) by Finance Act 2004 (c. 12), Sch. 42 Pt. 2(6)

F3 73 Convertible securities etc: issuing company not to be connected company U.K.

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Textual Amendments

F3 S. 73 repealed (with effect in accordance with s. 52(3), Sch. 10 para. 9(2)(3) of the amending Act) by Finance Act 2004 (c. 12), Sch. 42 Pt. 2(6)

F4 74 Convertible securities etc: debtor relationships U.K.

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Textual Amendments

F4 S. 74 repealed (with effect in accordance with s. 52(3) of the amending Act) by Finance Act 2004 (c. 12), Sch. 42 Pt. 2(6)

F5 75 Asset-linked loan relationships U.K.

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Textual Amendments

F5 Ss. 75-77 repealed (with effect in accordance with s. 52(3), Sch. 10 para. 11(2)(3) of the amending Act) by Finance Act 2004 (c. 12), Sch. 42 Pt. 2(6)

F5 76 Asset-linked loan relationships involving guaranteed returns U.K.

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Textual Amendments

F5 Ss. 75-77 repealed (with effect in accordance with s. 52(3), Sch. 10 para. 11(2)(3) of the amending Act) by Finance Act 2004 (c. 12), Sch. 42 Pt. 2(6)

F5 77 Loan relationships ceasing to be within section 93 of the Finance Act 1996 U.K.

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Textual Amendments

F5 Ss. 75-77 repealed (with effect in accordance with s. 52(3), Sch. 10 para. 11(2)(3) of the amending Act) by Finance Act 2004 (c. 12), Sch. 42 Pt. 2(6)

F6 78 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . U.K.

Textual Amendments

F6 S. 78 repealed (with effect in accordance with s. 83(3)) by 2002 c. 23, ss. 83, 141, Sch. 27 para. 25, Sch. 40, Pt. 3(13) Note 2