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Legislation
Corporation Tax Act 2009

Crossheading Tax advantages from resetting interest rates (“reset bonds”)

  • Section 454 Application of fair value accounting: reset bonds etc
  1. Chapter 15 Tax avoidance
  2. Crossheading Tax advantages from resetting interest rates (“reset bonds”)

Crossheading Tax advantages from resetting interest rates (“reset bonds”)

From legislation.gov.uk

Contents

  1. Section 454 Application of fair value accounting: reset bonds etc
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