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Contents

Legislation

Finance Act 2002

Crossheading Loan relationships

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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

Loan relationships
Accounting method where rate of interest etc is reset

Section 71 | Accounting method where rate of interest etc is reset

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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S. 71 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 532, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)