Chapter 8 Connected parties relationships: late interest
From legislation.gov.uk
Contents
- Section 372 Introduction to Chapter
- Section 373 Late interest treated as not accruing until paid in some cases
- Section 374 Connection between debtor and person standing in position of creditor
- Section 375 Loans to close companies by participators etc
- Section 376 Interpretation of section 375
- Section 377 Party to loan relationship having major interest in other party
- Section 378 Loans by trustees of occupational pension schemes
- Section 379 Persons indirectly standing in the position of creditor