Credit unions
Child trust funds
Legislation/Regulatory –
SI 2004/1450 reg. 11(50, 12(2), 14(2)
Deposit-takers
– see Deposit-takers
Generally
Commentary –
Tax Reporter ¶805-520
Loan relationships
Legislation/Regulatory –
CTA2009 s. 397
HMRC Guidance –
CTM40160
Not treated as trade
HMRC Guidance –
CTM40160