Companies Act 2006: Core legislation governing company operations, including directors' duties, company borrowing powers, securities provisions, and charge registration requirements
Financial Services and Markets Act 2000: Regulates financial services activities, including restrictions on financial promotions and requirements for transferable securities
Consumer Credit Act 1974: Relevant when shareholders are individuals rather than corporate entities, providing consumer protection measures
Income Tax Act 2007: Governs the tax treatment of interest payments and withholding tax obligations on loan notes
Corporation Tax Act 2009: Addresses tax treatment of loan relationships and connected party provisions in corporate contexts
Taxation of Chargeable Gains Act 1992: Covers tax implications for disposal or transfer of loan notes
Insolvency Act 1986: Provides framework for subordination provisions and creditor rights in insolvency scenarios
Financial Collateral Arrangements (No.2) Regulations 2003: Applicable when security is provided as part of the loan note arrangement
Money Laundering Regulations 2017: Sets out due diligence requirements and anti-money laundering obligations
