Part 5 – Loan Relationships (ss 292-476)

Contents

Chapter 1 – Introduction (ss 292-301) 10 sections
Chapter 2 – Basic definitions (ss 302-305) 4 sections
Chapter 3 – The credits and debits to be brought into account: general (ss 306-334) 47 sections
Chapter 4 – Continuity of treatment on transfers within groups or on reorganisations (ss 335-347) 13 sections
Chapter 5 – Connected companies relationships: introduction and general (ss 348-352B) 7 sections
Chapter 6 – Connected companies relationships: impairment losses and releases of debts (ss 353-363A) 17 sections
Chapter 7 – Group relief claims involving impaired or released consortium debts (ss 364-371) 8 sections
Chapter 8 – Connected parties relationships: late interest (ss 372-379) 8 sections
Chapter 9 – Partnerships involving companies (ss 380-385) 6 sections
Chapter 10 – Insurance companies (ss 386-394) 9 sections
Chapter 11 – Other special kinds of company (ss 395-397) 3 sections
Chapter 12 – Special rules for particular kinds of securities (ss 398-420A) 28 sections
Chapter 13 – European cross-border transfers of business (ss 421-430) 10 sections
Chapter 14 – European cross-border mergers (ss 431-439) 9 sections
Chapter 15 – Tax avoidance (ss 440-455D) 21 sections
Chapter 16 – Non-trading deficits [: pre-1 April 2017 deficits and charities] (ss 456-463) 8 sections
Chapter 16A – Non-trading deficits: post 1 April 2017 deficits (ss 463A-463I) 9 sections
Chapter 17 – Priority rules (ss 464-465) 2 sections
Chapter 18 – General and supplementary provisions (ss 465A-476) 16 sections

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