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Corporation Tax Act 2009

Crossheading Transfers of loan relationships at notional carrying value

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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

Corporation Tax Act 2009
Chapter 14 European cross-border mergers

Crossheading Transfers of loan relationships at notional carrying value

From legislation.gov.uk

Contents

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

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