xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"

Part 6U.K.Relationships treated as loan relationships etc

Chapter 7U.K.Shares with guaranteed returns etc

Consequences of section 523 applying or ceasing to applyU.K.

F1535Shares ceasing to be shares to which section 523 appliesU.K.

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Textual Amendments

F1Pt. 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