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Legislation

Corporation Tax Act 2009

Crossheading The separate enterprise principle: application to non-UK resident banks

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Section 25 Non-UK resident banks: introduction
Section 26 Transfer of financial assets
Section 27 Loans: attribution of financial assets and profits arising
Section 28 Borrowing: permanent establishment acting as agent or intermediary

The separate enterprise principle: application to non-UK resident banks
Transfer of financial assets

Section 26 | Transfer of financial assets

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed