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Contents

Legislation

Finance Act 2010

Crossheading Loan relationships and derivative contracts

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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

Loan relationships and derivative contracts
Risk transfer schemes

Section 46 | Risk transfer schemes

From legislation.gov.uk

Schedule 16 contains provision about risk transfer schemes.