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Legislation
Finance Act 2002

Crossheading Loan relationships

  • Section 71 Accounting method where rate of interest etc is reset
  • Section 72 Convertible securities etc: loan relationships
  • Section 73 Convertible securities etc: issuing company not to be connected company
  • Section 74 Convertible securities etc: debtor relationships
  • Section 75 Asset-linked loan relationships
  • Section 76 Asset-linked loan relationships involving guaranteed returns
  • Section 77 Loan relationships ceasing to be within section 93 of the Finance Act 1996
  • Section 78 Guaranteed returns on transactions involving futures and options
  1. Chapter 2 Other provisions
  2. Crossheading Loan relationships

Crossheading Loan relationships

From legislation.gov.uk

Contents

  1. Section 71 Accounting method where rate of interest etc is reset
  2. Section 72 Convertible securities etc: loan relationships
  3. Section 73 Convertible securities etc: issuing company not to be connected company
  4. Section 74 Convertible securities etc: debtor relationships
  5. Section 75 Asset-linked loan relationships
  6. Section 76 Asset-linked loan relationships involving guaranteed returns
  7. Section 77 Loan relationships ceasing to be within section 93 of the Finance Act 1996
  8. Section 78 Guaranteed returns on transactions involving futures and options
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