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Contents

Legislation

Finance Act 2016

Crossheading Loan relationships

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Section 49 Loan relationships and derivative contracts
Section 50 Loans to participators etc: rate of tax
Section 51 Loans to participators etc: trustees of charitable trusts

Loan relationships
Loan relationships and derivative contracts

Section 49 | Loan relationships and derivative contracts

From legislation.gov.uk

Schedule 7 contains amendments relating to loan relationships and derivative contracts.