Statute
Section 304 — Corporation Tax Act 2009: “Related transaction”
Text of the provision Official document
“Related transaction” 304 1 In this Part “ related transaction ”, in relation to a loan relationship, means any disposal or acquisition (in whole or in part) of rights or liabilities under the relationship.
2 For this purpose the cases where there is taken to be such a disposal and acquisition include those where rights or liabilities under the loan relationship are transferred or extinguished by any sale, gift, exchange, surrender, redemption or release.
Official source: legislation.gov.uk
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