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Legislation
Taxation (International and Other Provisions) Act 2010

Crossheading Related parties

  • Section 462 Expressions relating to “related parties”: introduction
  • Section 463 Whether a person is generally a “related party” of another
  • Section 464 Meaning of “25% investment”
  • Section 465 Attribution of rights and interests
  • Section 466 Certain loan relationships etc to be treated as made between related parties
  • Section 467 Holdings of debt and equity in same proportions
  • Section 468 Debts with same rights where unrelated parties hold more than 50%
  • Section 469 Debt restructuring
  • Section 470 Ordinary independent financing arrangements by banks and others
  • Section 471 Loans made by relevant public bodies
  • Section 472 Finance leases granted before 20 March 2017
  1. CHAPTER 11 Interpretation etc
  2. Crossheading Related parties

Crossheading Related parties

From legislation.gov.uk

Contents

  1. Section 462 Expressions relating to “related parties”: introduction
  2. Section 463 Whether a person is generally a “related party” of another
  3. Section 464 Meaning of “25% investment”
  4. Section 465 Attribution of rights and interests
  5. Section 466 Certain loan relationships etc to be treated as made between related parties
  6. Section 467 Holdings of debt and equity in same proportions
  7. Section 468 Debts with same rights where unrelated parties hold more than 50%
  8. Section 469 Debt restructuring
  9. Section 470 Ordinary independent financing arrangements by banks and others
  10. Section 471 Loans made by relevant public bodies
  11. Section 472 Finance leases granted before 20 March 2017
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