Related Commentary  Related HMRC Manuals

477(1)  This Part deals with matters treated for some or all purposes as loan relationships or rights, payments or profits under loan relationships.

477(2)  See, in particular–

(a)Chapter 2 (relevant non-lending relationships),

(aa)Chapter 2A (disguised interest),

(ab)Chapter 2B (transferred income streams),

(b)Chapter 3 (OEICs, unit trusts and offshore funds),

(c)Chapter 4 (building societies),

(d)Chapter 5 (registered societies),

(e)Chapter 6 (alternative finance arrangements),

(f)Chapter 6A (shares accounted for as liabilities),

(g)Chapter 8 (returns from partnerships),

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