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Contents

Legislation

Corporation Tax Act 2009

Part 5 Loan Relationships

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Chapter 1 Introduction
Chapter 2 Basic definitions
Chapter 3 The credits and debits to be brought into account: general
Chapter 4 Continuity of treatment on transfers within groups or on reorganisations
Chapter 5 Connected companies relationships: introduction and general
Chapter 6 Connected companies relationships: impairment losses and releases of debts
Chapter 7 Group relief claims involving impaired or released consortium debts
Chapter 8 Connected parties relationships: late interest
Chapter 9 Partnerships involving companies
Chapter 10 Insurance companies
Chapter 11 Other special kinds of company
Chapter 12 Special rules for particular kinds of securities
Chapter 13 European cross-border transfers of business
Chapter 14 European cross-border mergers
Chapter 15 Tax avoidance
Chapter 16 Non-trading deficits: pre-1 April 2017 deficits and charities
Chapter 16A Non-trading deficits: post 1 April 2017 deficits
Chapter 17 Priority rules
Chapter 18 General and supplementary provisions

Corporation Tax Act 2009
Part 5 Loan Relationships

Part 5 Loan Relationships

From legislation.gov.uk

Contents

Chapter 1 Introduction
Chapter 2 Basic definitions
Chapter 3 The credits and debits to be brought into account: general
Chapter 4 Continuity of treatment on transfers within groups or on reorganisations
Chapter 5 Connected companies relationships: introduction and general
Chapter 6 Connected companies relationships: impairment losses and releases of debts
Chapter 7 Group relief claims involving impaired or released consortium debts
Chapter 8 Connected parties relationships: late interest
Chapter 9 Partnerships involving companies
Chapter 10 Insurance companies
Chapter 11 Other special kinds of company
Chapter 12 Special rules for particular kinds of securities
Chapter 13 European cross-border transfers of business
Chapter 14 European cross-border mergers
Chapter 15 Tax avoidance
Chapter 16 Non-trading deficits: pre-1 April 2017 deficits and charities
Chapter 16A Non-trading deficits: post 1 April 2017 deficits
Chapter 17 Priority rules
Chapter 18 General and supplementary provisions