Chapter 5 Connected companies relationships: introduction and general
From legislation.gov.uk
Contents
- Section 348 Introduction: meaning of “connected companies relationship”
- Section 349 Application of amortised cost basis to connected companies relationships
- Section 350 Companies beginning to be connected
- Section 351 Companies ceasing to be connected
- Section 352 Disregard of related transactions
- Section 352A Exclusion of credits on reversal of disregarded loss
- Section 352B Eliminating tax mismatch for loan relationships with qualifying link