C1C2C3C4C5Part 5Loan Relationships

Annotations:
Modifications etc. (not altering text)
C1

Pt. 5 applied (with effect in accordance with Sch. 24 paras. 13-16 of the amending Act) by Finance Act 2009 (c. 10), Sch. 24 para. 15(2)(3)

C2

Pt. 5 applied (with modifications) (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), ss. 990(5), 1184(1) (with Sch. 2)

C3

Pt. 5 modified (15.11.2011 for specified purposes, 30.3.2012 for E.W.) by Localism Act 2011 (c. 20), ss., 240(5)(o), Sch. 24 para. 5; S.I. 2012/628, art. 3(b)

C5

Pt. 5 modified (with effect in accordance with s. 148 of the amending Act) by Finance Act 2012 (c. 14), s. 88(1)(2)(7) (with s. 147, Sch. 17)

C5Chapter 12Special rules for particular kinds of securities

Introduction

398Overview of Chapter

1

This Chapter sets out rules relating to the holding of particular kinds of securities.

2

In particular, see—

F1a

sections 399 to 400C (index-linked gilt-edged securities),

aa

sections 401 to 405 (other gilt-edged securities),

b

sections 406 to 412 (deeply discounted securities: connected companies and close companies),

c

sections 413 and 414 (funding bonds),

d

sections 415 to 419 (derivatives), and

e

section 420 (assumptions where options etc apply).

3

For other special rules about deeply discounted securities, see section 385 (company partners' shares where firm owns deeply discounted securities).