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Legislation

Finance Act 2009

Crossheading Loan relationships and derivatives

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Section 41 Loan relationships involving connected parties
Section 42 Release of trade etc debts
Section 43 Foreign exchange matching: anti-avoidance

Part 2 Income tax, corporation tax and capital gains tax
Crossheading Loan relationships and derivatives

Crossheading Loan relationships and derivatives

From legislation.gov.uk

Contents

Section 41 Loan relationships involving connected parties
Section 42 Release of trade etc debts
Section 43 Foreign exchange matching: anti-avoidance