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Legislation
Income Tax Act 2007

Crossheading General and supplementary

  • Section 406 Effect of recovery of capital in the case of some loans
  • Section 407 Events counting as recovery of capital for section 406
  • Section 408 Replacement loans
  • Section 409 Business successions between partnerships
  • Section 410 Other business successions and reorganisations
  • Section 411 Ineligibility of interest where business is occupation of commercial woodlands
  • Section 412 Information
  1. Chapter 1 Interest payments
  2. Crossheading General and supplementary

Crossheading General and supplementary

From legislation.gov.uk

Contents

  1. Section 406 Effect of recovery of capital in the case of some loans
  2. Section 407 Events counting as recovery of capital for section 406
  3. Section 408 Replacement loans
  4. Section 409 Business successions between partnerships
  5. Section 410 Other business successions and reorganisations
  6. Section 411 Ineligibility of interest where business is occupation of commercial woodlands
  7. Section 412 Information
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