Explanatory Notes

Corporation Tax Act 2009

2009 CHAPTER 4

26 March 2009

Commentary on Sections

Part 6: Relationships treated as loan relationships etc

Overview

Chapter 10: Repos
Overview
Section 556: Meaning of securities and similar securities

1464.This section explains the meaning of “securities” for the other sections. It is based on paragraph 14 of Schedule 13 to FA 2007.