Part 6

Relationships treated as loan relationships etc
Chapter 7

Shares with guaranteed returns etc

Non-qualifying shares

Power to change conditions for non-qualifying shares
533. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Pt. 6 Ch. 7 omitted (retrospective and with effect in accordance with Sch. 24 paras. 12, 13-16 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 24 paras. 8(c)(i), 12