Part 6Relationships treated as loan relationships etc

Chapter 1Introduction

477Overview of Part

1

This Part deals with matters treated for some or all purposes as loan relationships or rights, payments or profits under loan relationships.

2

See, in particular—

a

Chapter 2 (relevant non-lending relationships),

b

Chapter 3 (OEICs, unit trusts and offshore funds),

c

Chapter 4 (building societies),

d

Chapter 5 (industrial and provident societies),

e

Chapter 6 (alternative finance arrangements),

f

Chapter 7 (shares with guaranteed returns etc),

g

Chapter 8 (returns from partnerships),

h

Chapter 9 (manufactured interest etc),

i

Chapter 10 (repos), and

j

Chapter 11 (investment life insurance contracts).

3

For the relationship of this Part to other Parts of this Act, see—

a

section 294(2) (which provides for references to Part 5 to be read as including references to this Part), and

b

sections 464 and 465 (relationship of Part 5 and this Part to other provisions).