Corporation Tax Act 2009 (c. 4)

Part 6 U.K. Relationships treated as loan relationships etc

Chapter 10 U.K. Repos

Creditor repos and creditor quasi-repos U.K.

F1 547 Repo under arrangement designed to produce quasi-interest: tax avoidance U.K.

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Textual Amendments

F1 S. 547 omitted (retrospective and with effect in accordance with Sch. 24 paras. 12, 13-16 of the commencing Act) by virtue of Finance Act 2009 (c. 10), Sch. 24 paras. 8(c)(iii), 12