“loan relationship”

1. The Authorised Investment Funds (Tax) Regulations 2006 SI 2 definitions
2. Corporation Tax Act 2009 Act
3. Corporation Tax Act 2010 Act
4. Finance Act 2009 Act 2 definitions
5. Finance Act 2011 Act 2 definitions
6. Income Tax Act 2007 Act
7. Income Tax (Trading and Other Income) Act 2005 Act 2 definitions
8. The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) Regulations 2004 SI
9. The Loan Relationships and Derivative Contracts (Exchange Gains and Losses using Fair Value Accounting) Regulations 2005 SI
10. The Mutual Societies (Transfers of Business) (Tax) Regulations 2009 SI 3 definitions
11. Taxation (International and Other Provisions) Act 2010 Act 3 definitions

Definitions are taken from the instruments as published on zoomLaw, for guidance only. Check the instrument itself for its scope and any amendments.