Destinations for rewritten material

E1.469 …

The list below details the destinations of rewritten content:

E1.405A [Rewritten—Disguised interest]

Rewritten to E1.405B

E1.407A [Rewritten—Peer-to-peer interest]

Rewritten to E1.405A

E1.408 [Rewritten—Authorised unit trust distributions]

Rewritten to E1.406A

E1.425 [Rewritten—Release of loan by close company—charge to income tax]

Rewritten to D3.401C

E1.426 [Rewritten—Release of loan by close company—credit for tax treated as paid]

Rewritten to D3.401D

E1.427 [Rewritten—Release of loan by close company—borrower liable as settlor]

Rewritten to D3.401D

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