SolvedChapter 9 Exemptions for profits from qualifying loan relationships
From legislation.gov.uk
Contents
- Section 371IA The basic rule
- Section 371IB Loans funded out of qualifying resources
- Section 371IC What is the “qualifying value” of “relevant pre-acquisition funds or other assets”?
- Section 371ID The 75% exemption
- Section 371IE The “matched interest profits” exemption
- Section 371IF Determining the profits of a qualifying loan relationship
- Section 371IG What is a “qualifying loan relationship”?
- Section 371IH Exclusions from definition of “qualifying loan relationship”
- Section 371II Power to amend definitions
- Section 371IJ Claims