ABSTRACT
An instrument is not regarded as falling within ii) above by reason only that
the loan capital carries a right to interest which (FA 1986 s 79(7A)):
reduces in the event of the results of the business or part of the business
improving, or the value of any property increasing, or
increases in the event of the results of a business or part of a business
deteriorating, or the value of any property diminishing.
