C1C2C3C4C5Part 5Loan Relationships
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)
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)
Pt. 5 modified (1.4.2012) by Budget Responsibility and National Audit Act 2011 (c. 4), s. 29, Sch. 4 para. 2; S.I. 2011/2576, art. 5
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).
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)