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In some situations, this will be obvious (for example, a normal loan evidenced by a loan agreement), but in other cases, the analysis is more involved. c(,#>*q4?x\NW~ a 00D{#]5'#nVk'gt=59%+d5dWDxk>ebmh>Wu@(g]y&;[HnSd{,Tn). The cookie is set by GDPR cookie consent to record the user consent for the cookies in the category "Functional". xmp.id:424a8f41-2082-4ac8-ae9e-e351ae9c2f3f converted Jack redeems his loan notes in Acom over five years, releasing a gain of just over 25,000 each time. I suggest it would be worthwhile posting a response that restates the query and includes all relevant details (such as which party, if either, is a company). These attributes may include, for example, carried forward losses and capital allowances pools that are subject to anti-avoidance rules (considered further below). It may be possible that the transaction can be structured a way that the investors benefit from EIS relief. This can lead to an unexpected tax charge for those that are not familiar with this rule. The debtor company and the creditor company are connected companies (S374), The debtor is a close company and the creditor is a participator (S375). 612,792 [Er]bOEWC.\3WO4$@/ttQ+96QbB`N;VAH6`NEWBMJ+966Y@/tEMEWBeREr[<_B`N#N+95gMC]J/LE<(+]@/t-E+96H_AH6QI/c[!o8HtQ/c[!o70%E0+963XAH6WK+95pPFT?+UEr[<_FT?L`+95pPB`MQAD#b[YE<(+]@/t-E+969ZFT?4XC]IlD+96?\DZFeXF9$C_B`N5TDZFeX/c[!o6i_-*C]JAREW@3^Er]nSF9!E`@/t-EAH6fP+95mODZFYTEr]bO@fUTNAH6fPFT?F^+95gMA,p
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