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Legislation
Finance (No. 2) Act 2005

Part 4 European company statute

  • Section 51 Chargeable gains
  • Section 52 Intangible fixed assets
  • Section 53 Intangible fixed assets: permanent establishment in another member State
  • Section 54 Loan relationships
  • Section 55 Derivative contracts
  • Section 56 Capital allowances
  • Section 57 Stamp duty reserve tax
  • Section 58 Bearer instruments: stamp duty and stamp duty reserve tax
  • Section 59 Consequential amendments
  • Section 60 Residence
  • Section 61 Continuity for transitional purposes
  • Section 62 Groups
  • Section 63 Groups: intangible fixed assets
  • Section 64 Held-over gains
  • Section 65 Restrictions on set-off of pre-entry losses
  1. Part 4 · European company statute
  2. Loan relationships

Section 54 | Loan relationships

From legislation.gov.uk

(1)RepealedF1

(2)Subsection (1) shall have effect in relation to the formation of an SE which occurs on or after 1st April 2005.

Notes

  1. F1

    S. 54(1) repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

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