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Legislation
Corporation Tax Act 2009

Crossheading Other general definitions

  • Section 702 “Tax-adjusted carrying value”
  • Section 703 “Chargeable asset”
  • Section 704 “Creditor relationship” and “debtor relationship”
  • Section 705 Expressions relating to exchange gains and losses
  • Section 706 “Excluded body”
  • Section 707 “Hedging relationship”
  • Section 708 “Plain vanilla contract”
  • Section 709 “Securities house”
  • Section 710 Other definitions
  1. Other general definitions
  2. “Creditor relationship” and “debtor relationship”

Section 704 | “Creditor relationship” and “debtor relationship”

From legislation.gov.uk

(1)In this Part “creditor relationship” has the same meaning as in Part 5 (loan relationships) (see section 302(5) (meaning of “creditor relationship”)).

(2)In this Part “debtor relationship” has the same meaning as in Part 5 (see section 302(6) (meaning of “debtor relationship”)).

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