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Legislation
Finance Act 1996

Crossheading Shares treated as loan relationships

  • Section 91A Shares subject to outstanding third party obligations
  • Section 91B Non-qualifying shares
  • Section 91C Condition 1 for section 91B(6)(b)
  • Section 91D Condition 2 for section 91B(6)(b)
  • Section 91E Condition 3 for section 91B(6)(b)
  • Section 91F Power to add, vary or remove Conditions for section 91B(6)(b)
  • Section 91G Shares beginning or ceasing to be subject to section 91A or 91B
  1. Chapter II Loan relationships
  2. Crossheading Shares treated as loan relationships

Crossheading Shares treated as loan relationships

From legislation.gov.uk

Contents

  1. Section 91A Shares subject to outstanding third party obligations
  2. Section 91B Non-qualifying shares
  3. Section 91C Condition 1 for section 91B(6)(b)
  4. Section 91D Condition 2 for section 91B(6)(b)
  5. Section 91E Condition 3 for section 91B(6)(b)
  6. Section 91F Power to add, vary or remove Conditions for section 91B(6)(b)
  7. Section 91G Shares beginning or ceasing to be subject to section 91A or 91B
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