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Contents

Legislation

Finance Act 1996

Crossheading Special cases

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Section 92 Convertible securities etc: creditor relationships
Section 92A Convertible securities etc: debtor relationships
Section 93 Relationships linked to the value of chargeable assets.
Section 93A Relationships linked to the value of chargeable assets: guaranteed returns
Section 93B Loan relationships ceasing to be within section 93
Section 93C Creditor relationships and benefit derived by connected persons
Section 94 Indexed gilt-edged securities.
Section 94A Loan relationships with embedded derivatives
Section 94B Loan relationships treated differently by connected debtor and creditor
Section 95 Gilt strips.
Section 96 Special rules for certain other gilts.
Section 97 Manufactured interest.
Section 98 Collective investment schemes.
Section 99 Insurance companies.

Special cases
Collective investment schemes.

Section 98 | Collective investment schemes.

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
S. 98 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 433, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)