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Finance Act 2014

Details of the Section

2.Subsections (1) to (3) provide for the loan relationship rules in section 322 of CTA to be amended. Section 322 specifies cases where a debtor company does not have to bring credits into account when a liability to pay an amount under a debtor relationship is released.

3.Subsection (4) provides that this amendment will come into force on       26 November 2013.

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