IPTM7320 - Chargeable events: qualifying policies: companies
Accounting periods of the company beginning on or after 1 April 2008
The 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 鈥� the 鈥榗ompany鈥檚 start date鈥� 鈥� and instead the loan relationships rules apply 鈥� see IPTM3900 onwards and IPTM7107.