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Legislation

Corporation Tax Act 2009

Chapter 2 Basic definitions

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Section 302 “Loan relationship”, “creditor relationship”, “debtor relationship”
Section 303 “Money debt”
Section 304 “Related transaction”
Section 305 Payments, interest, rights and liabilities under a loan relationship

Part 5 Loan Relationships
Chapter 2 Basic definitions

Chapter 2 Basic definitions

From legislation.gov.uk

Contents

Section 302 “Loan relationship”, “creditor relationship”, “debtor relationship”
Section 303 “Money debt”
Section 304 “Related transaction”
Section 305 Payments, interest, rights and liabilities under a loan relationship