Commentary on Sections Overview Overview Section 523: Application of Part 5 to certain shares as rights under creditor relationship
1421.This section treats rights in shares as loan relationships and distributions from such shares as debits or credits under this Part where either section 524 or 526 applies. It is based on sections 91A(1), (2) and (2A) and 91B(1), (2), (2A) and (6A) of FA 1996.