Schedule 9 | Loan relationships: special computational provisions ^F1

Distributions

(1)Repealed

Insurance company liabilities

(1A)Repealed

Late interest

(2)Repealed

Options et ceteralaetc.

(3)Repealed

Foreign exchange gains and losses

(4)Repealed

Deemed release of liability on impaired debt becoming held by connected company

(4A)Repealed

Release of liability under debtor relationship : cases in which credit need not be brought into account

(5)Repealed

Release of liability under creditor relationship: application of provisions relating to impairment losses

(5ZA)Repealed

Impairment losses and consortium relief

(5A)Repealed

Impairment losses where parties have a connection

(6)Repealed

Impairment losses : parties having connection and creditor in insolvent liquidation etc

(6A)Repealed

Impairment losses: companies becoming connected

(6B)Repealed

Impairment losses: cessation of connection

(6C)Repealed

Restriction on bringing into account debits resulting from revaluation

(6D)Repealed

Writing-off of government investments

(7)Repealed

Restriction on writing off overseas sovereign debt et ceteralaetc.

(8)Repealed

Further restriction on bringing into account losses on overseas sovereign debt et ceteralaetc.

(9)Repealed

Imported losses et ceteralaetc.

(10)Repealed

Deemed assignment of assets and liabilities on company ceasing to be resident in UKetc

(10A)Repealed

Transactions not at arm’s length

(11)Repealed

Exchange gains and losses where loan not on arm’s length terms

(11A)Repealed

Disposals for consideration not fully recognised by accounting practice

(11B)Repealed

Continuity of treatment: groups et ceteralaetc.

(12)Repealed

Transferee leaving group after replacing transferor as party to loan relationship

(12A)Repealed

European cross-border merger

(12B)Repealed

(12C)Repealed

Cross-border transfer of business within European Community

(12D)Repealed

(12E)Repealed

(12F)Repealed

Exchanges, &c.: treatment of loan relationships

(12G)Repealed

Transparent entities

(12H)Repealed

(12I)Repealed

(12J)Repealed

Loan relationships for unallowable purposes

(13)Repealed

Debits and credits treated as relating to capital expenditure

(14)Repealed

Debits and credits recognised in equity or shareholders' funds

(14A)Repealed

Repo and stock-lending transactions and other transactions where a company ceases to be party to a loan relationship

(15)Repealed

Amounts imputed under Schedule 28AA to the Taxes Act 1988

(16)Repealed

Deeply discounted securities where companies have a connection

(17)Repealed

Deeply discounted securities of close companies

(18)Repealed

Partnerships involving companies

(19)Repealed

Adjustment on change of accounting policy

(19A)Repealed

Power to make further provision by regulations

(19B)Repealed

Interpretation of references to major interests

(20)Repealed