Skip to content
Solved
ConnectSearchBrowseDocs
Sign in

Contents

Legislation
Finance Act 2010

Crossheading Loan relationships and derivative contracts

  • Section 43 Close companies: release of loans to participators etc
  • Section 44 Connected companies: releases of debts
  • Section 45 Relationships treated as loan relationships etc: repos
  • Section 46 Risk transfer schemes
  1. Part 2 Anti-avoidance and revenue protection
  2. Crossheading Loan relationships and derivative contracts

Crossheading Loan relationships and derivative contracts

From legislation.gov.uk

Contents

  1. Section 43 Close companies: release of loans to participators etc
  2. Section 44 Connected companies: releases of debts
  3. Section 45 Relationships treated as loan relationships etc: repos
  4. Section 46 Risk transfer schemes
PrivacyTerms