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Legislation

Corporation Tax Act 2009

Crossheading Transfers of loan relationships at notional carrying value

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Section 422 Transfer of loan relationship at notional carrying value
Section 423 Transferor using fair value accounting
Section 424 Reorganisations involving loan relationships
Section 425 Original holder using fair value accounting

Chapter 13 European cross-border transfers of business
Crossheading Transfers of loan relationships at notional carrying value

Crossheading Transfers of loan relationships at notional carrying value

From legislation.gov.uk

Contents

Section 422 Transfer of loan relationship at notional carrying value
Section 423 Transferor using fair value accounting
Section 424 Reorganisations involving loan relationships
Section 425 Original holder using fair value accounting