Manufactured interest

Hi all

Forgive me, this is pretty basic stuff, but my CT knowledge is very rusty, and for all my Googling I'm going round in circles...

Company A makes a loan to company B for £100,000 at 5% interest.  As far as I'm concerned the interest paid, one company to the other, is paid gross, but can I for the life of me find anything to confirm this!  The best I've found is a mention of a change in FA2001 that seems to cover the situation, but is that still extant?

As a side question, does 'manufactured interest' have to be income from shares and securities, can it be from loans such as the above?