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Legislation
Corporation Tax Act 2009

Crossheading Exclusion of debits for impaired or released connected companies debts

  • Section 354 Exclusion of debits for impaired or released connected companies debts
  • Section 355 Cessation of connection
  • Section 356 Exception to section 354: swapping debt for equity
  • Section 357 Exception to section 354: insolvent creditors
  1. Chapter 6 Connected companies relationships: impairment losses and releases of debts
  2. Crossheading Exclusion of debits for impaired or released connected companies debts

Crossheading Exclusion of debits for impaired or released connected companies debts

From legislation.gov.uk

Contents

  1. Section 354 Exclusion of debits for impaired or released connected companies debts
  2. Section 355 Cessation of connection
  3. Section 356 Exception to section 354: swapping debt for equity
  4. Section 357 Exception to section 354: insolvent creditors
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