IPTM7320 - Chargeable events: qualifying policies: companies
Accounting periods of the company beginning on or after 1 April 2008
»Ê¹ÚÌåÓýapp chargeable event gain rules no longer apply to companies from the start of the first accounting period of the company to begin on or after 1 April 2008 â€� the ‘company’s start dateâ€� â€� and instead the loan relationships rules apply â€� see IPTM3900 onwards and IPTM7107.