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Legislation

Corporation Tax Act 2009

Crossheading Creditor repos and creditor quasi-repos

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Section 543 Meaning of creditor repo
Section 544 Meaning of creditor quasi-repo
Section 545 Ignoring effect on lender etc of sale of securities
Section 546 Charge on lender for finance return in respect of the advance
Section 547 Repo under arrangement designed to produce quasi-interest: tax avoidance

Creditor repos and creditor quasi-repos
Repo under arrangement designed to produce quasi-interest: tax avoidance

Section 547 | Repo under arrangement designed to produce quasi-interest: tax avoidance

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed