Statute
Section 704 — Corporation Tax Act 2009: “Creditor relationship” and “debtor relationship”
Text of the provision Official document
“Creditor relationship” and “debtor relationship” 704 1 In this Part “ creditor relationship ” has the same meaning as in Part 5 (loan relationships) (see section 302(5) (meaning of “creditor relationship”)).
2 In this Part “ debtor relationship ” has the same meaning as in Part 5 (see section 302(6) (meaning of “debtor relationship”)).
Official source: legislation.gov.uk
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