http://www.legislation.gov.uk/ukpga/2006/25/schedule/6/crossheading/shares-treated-as-loan-relationships-shares-subject-to-outstanding-third-party-obligations
Finance Act 2006
An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with finance.
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Statute Law Database
2024-01-12
Expert Participation
2020-12-31
SCHEDULES
SCHEDULE 6Avoidance involving financial arrangements
Shares treated as loan relationships: shares subject to outstanding third party obligations
F113
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