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Legislation
Corporation Tax Act 2009

Crossheading Transfers of loan relationships at notional carrying value

  • Section 433 Transfer of loan relationship at notional carrying value
  • Section 434 Transferor using fair value accounting
  • Section 435 Reorganisations involving loan relationships
  • Section 436 Original holder using fair value accounting
  1. Chapter 14 European cross-border mergers
  2. Crossheading Transfers of loan relationships at notional carrying value

Crossheading Transfers of loan relationships at notional carrying value

From legislation.gov.uk

Contents

  1. Section 433 Transfer of loan relationship at notional carrying value
  2. Section 434 Transferor using fair value accounting
  3. Section 435 Reorganisations involving loan relationships
  4. Section 436 Original holder using fair value accounting
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