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Unallowable purposes and tax relief schemes |
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Transactions not at arm’s length: general |
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Transactions not at arm’s length: exchange gains and losses |
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Connected parties deriving benefit from creditor relationships |
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Tax advantages from resetting interest rates ("reset bonds") |
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Disposals for consideration not fully recognised by accounting practice |
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Meaning of “money debt” and “interest” in this Chapter |
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OEICs, unit trusts and offshore funds |
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Holdings in OEICs, unit trusts and offshore funds treated as creditor relationship rights |
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The qualifying investments test |
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Power to change investments that are qualifying investments |
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Industrial and provident societies |
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Alternative finance arrangements |
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Arrangements that are alternative finance arrangements |
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Treatment as loan relationships |
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Meaning of “alternative finance return” |
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Treatment for other tax purposes |
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Power to extend this Chapter to other arrangements |
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Shares with guaranteed returns etc |
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Application of Part 5 to certain shares as rights under creditor relationship |
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