Finance Act 2006 (c. 25)

SCHEDULES

SCHEDULE 6 U.K. Avoidance involving financial arrangements

Shares treated as loan relationships: shares subject to outstanding third party obligations U.K.

F1 13 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Sch. 6 paras. 11-19 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)