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Legislation
Corporation Tax Act 2009

Chapter 9 Partnerships involving companies

  • Section 380 Partnerships involving companies
  • Section 381 Determinations of credits and debits by company partners: general
  • Section 382 Company partners using fair value accounting
  • Section 383 Lending between partners and the partnership
  • Section 384 Treatment of exchange gains and losses
  • Section 385 Company partners' shares where firm owns deeply discounted securities
  1. Part 5 Loan Relationships
  2. Chapter 9 Partnerships involving companies

Chapter 9 Partnerships involving companies

From legislation.gov.uk

Contents

  1. Section 380 Partnerships involving companies
  2. Section 381 Determinations of credits and debits by company partners: general
  3. Section 382 Company partners using fair value accounting
  4. Section 383 Lending between partners and the partnership
  5. Section 384 Treatment of exchange gains and losses
  6. Section 385 Company partners' shares where firm owns deeply discounted securities
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