Loan Relationships. No Company-Related Person has any outstanding loan or loan commitment from, or on whose behalf an irrevocable letter of credit has been issued by, Company or any Company Subsidiary in a principal amount of $100,000 or more.
Loan Relationships. 45.1 All financing costs, including interest, discounts and premiums payable by any Target Group Company in respect of its loan relationships within the meaning of Chapter 8 of Part 5 of CTA 2009 are eligible to be brought into account by the relevant company as a debit for the purposes of Part 5 of CTA 2009 at the time, and to the extent that such debits are recognised in the statutory accounts of the relevant company.
Loan Relationships. All interest, discounts and premiums payable by any Group Company in respect of its loan relationships (within the meaning of Part 5 (Loan Relationships) CTA 2009) are capable of being brought into account by such Group Company as a debit for the purposes of that Part as and to the extent that they are from time to time recognised in the relevant Group Company’s accounts (assuming that the accounting policies and methods adopted for the purpose of the Accounts continue to be so adopted).
Loan Relationships. All interests, discounts and premiums payable by the Company in respect of its loan relationships (within the meaning of section 81, FA 1996) are eligible to be brought into account by the Company as a debit for the purposes of Chapter II of Part IV, FA 1996 at the time and to the extent that such debits are recognised in the statutory accounts of the Company.
Loan Relationships. 6.1 All interests, discounts and premiums payable by the Company in respect of its loan relationships within the meaning of Chapter 8 of Part 5 of CTA 2009 are eligible to be brought into account by the Company as a debit for the purposes of Part 5 of CTA 2009 at the time, and to the extent that such debits are recognised in the statutory accounts of the Company.
Loan Relationships. 35.1 All interests, discounts and premiums payable by the Company or any Subsidiary in respect of its loan relationships (within the meaning of section 81 of the Finance Act 1996) are eligible to be brought into account by the Company or the Subsidiaries as a debit for the purposes of Chapter II of Part IV of the Finance Axx 0000 at the time and to the extent that such debits are recognised in the statutory accounts of the Company or the Subsidiaries.
Loan Relationships. The Company is and has since the Accounts Date been taxed on an authorised accruals basis of accounting in relation to all loan relationships which are creditor relationships as defined in section 103 of the FA 1996 and in relation thereto:
(a) the accruals on which the Company is taxable are computed only by reference to interest;
(b) if any such debt were to be repaid at its face value the Company would not suffer any charge to Tax in excess of Tax on interest accrued; and
(c) there is no connection between the Company and the debtor as mentioned in section 87 of the FA 1996.
(a) The Company obtains and has since the Accounts Date obtained Tax relief on an authorised accruals basis of accounting in relation to all loan relationships which are debtor relationships as mentioned in section 103 of the FA 1996 and in relation to each such relationship:
(i) the deduction given in computing the taxable profits of the Company in consequence of that relationship is not less than the interest accruing for the period concerned;
(ii) the Company would suffer no adverse Tax consequences were such debts to be repaid at face value save that the Tax deduction for interest accrued would cease.
(b) The Company has not since the Accounts Date held or been the debtor under any deep discount securities as defined in paragraph 1 of schedule 4 of the TA or any deep gain securities as defined in paragraph 1 of schedule 11 of the FA 1989 or any relevant discounted security as mentioned in schedule 13 of the FA 1996. CAPITAL ASSETS/CHARGEABLE GAINS
Loan Relationships. All interest, discounts and premiums payable by the Company in respect of its loan relationships within the meaning of Chapter II of Part IV of the Finance Act 1996 are capable of being brought into account by the Coxxxxx xx a debit for the purposes of that Chapter as and to the extent that they are from time to time recognised in the Company's accounts (assuming that the accounting policies and methods adopted for the purpose of the Accounts continue to be so adopted).
Loan Relationships. No CFSB-Related Person has any out- standing loan or loan commitment from, or on whose behalf an irrevoca- ble letter of credit has been issued by, CFSB or any of CFSB's subsid- iaries in a principal amount of $60,000 or more.
Loan Relationships. No Grand Premier-Related Person has any outstanding loan or loan commitment from, or on whose behalf an irrevocable letter of credit has been issued by, Grand Premier or any of its subsidiaries in a principal amount of $60,000 or more.
