Statute
Section 157 — Corporation Tax Act 2010: Introduction to Chapter
Text of the provision Official document
Introduction to Chapter 157 1 This Chapter applies for the purposes of sections 143(3)(b) and (c), 144(3)(b) and (c) and 151(4)(a) and (b).
2 For the purposes of this Chapter—
a “ new consideration ” has the meaning given by section 1115, and b all loans are regarded as being securities.
Official source: legislation.gov.uk
There are no decisions in our collection citing this provision yet. As new judgments are published, they will appear here.
Search case law on this topic
See judgments from UK courts and tribunals with a plain-English summary and legal holding.
Explore case law →